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2004 (1) TMI 143 - AT - Central ExciseExtract: .......ding the duty on Spent Catalyst from their customers during the relevant periods. Therefore, as per the law laid down in Mafatlal Industries (supra), both the refund claims of the appellants are hit by the bar of unjust enrichment. The orders of the learned Commissioner (Appeals) are only to be upheld. 5. In the result, the appeals stand dismissed.
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