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2017 (4) TMI 1167 - HC - Central ExciseRefund claim - unjust enrichment - section 11A - Held that: - Section 11A of the Act shall not be applicable as it was not the case of recovery of duty on erroneous refund - The matter was remanded to the adjudicating authority by giving one additional opportunity to the appellant – assessee to produce the requisite certificate from the Government and the appellant – assessee failed to produce the certificate from the Government and failed to satisfy the adjudicating authority that there was no unjust enrichment and the duty paid was not passed on to the purchasers, and therefore, it cannot be said that all the authorities below have committed any error - appeal dismissed - decided against appellant.
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