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2008 (10) TMI 196 - CESTAT, CHENNAIRefund - Excise duty paid despite exemption notification – unjust enrichment - There is no dispute that the appellants had not received the amount of duty charged by it in the relevant invoices from its buyer, M/s. BEML. - They did not issue any credit note to M/s. BEML to balance their accounts. Revenue has no case that the appellants had collected duty amount initially at the time of clearance of the goods. – Held that refund of the impugned amount will not involve unjust enrichment and that the appellants are entitled to cash refund of the same. The appeal is allowed.
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