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2005 (5) TMI 190 - AT - Central ExciseExtract: .......n, they would be entitled to refund. For the said purpose, I remand the matter to the lower adjudicating authority who would examine the same afresh on merits as also on the point of unjust enrichment, which factor was not considered because the refund was rejected on merits. Appeal is disposed off in above terms. (Pronounced in Court on 13-5-2005)
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