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2016 (7) TMI 894 - AT - Central ExciseClaim of refund - duty was paid under protest or not - unjust enrichment - amount was not recovered from the customers - Held that:- in view of the Chartered Accountant Certificate, payment of duty under protest, reflection of excess duty as receivable in the balance sheet and the certificates of the buyers are conclusive factors to examine the scope of the unjust enrichment and the Revenue having not rebutted the said evidence - Refund allowed - Decided against the revenue.
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