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2017 (11) TMI 479 - HC - Central ExciseRefund claim - unjust enrichment - Held that: - The first respondent considered the application for refund and passed an order dated 21.01.1999, ordering refund, but directing payment of amount to the Consumer Welfare Fund - Once again, the petitioner filed appeal before the Commissioner, who by order dated 21.06.2001, allowed the appeal, holding that since this was duty paid on demand, there was no question of the petitioner passing on the duty burden to any consumer, and therefore, the petitioner was entitled to refund in its entirety - petition allowed - decided in favor of petitioner.
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