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2017 (2) TMI 880 - AT - Central ExciseRefund claim - unjust enrichment - rejection on the ground that the credit note has been issued after clearance of the goods - Held that: - it is not coming out whether the buyer M/s Swaraj Mazda Ltd. has availed the Cenvat Credit of excess duty paid by the appellant. In that circumstance, the matter needs examination at the end of the Adjudicating Authority to verify the fact whether on the excess duty paid by the M/s Swaraj Mazda Ltd. has not taken Cenvat Credit of the excess duty for which debit note has been issued to the appellant - appeal allowed by way of remand.
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