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2005 (4) TMI 216 - AT - Central ExciseExtract: ....... certificate from Chartered Accountant was submitted. Following the ratio of the said decision we hold that bar of unjust enrichment is not applicable in the present matter as the excess duty paid by the Appellants had been shown as deposit with the Customs and not passed on to the buyers. The appeal is thus allowed. (Pronounced in the Open Court.)
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