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2018 (1) TMI 104 - AT - Central ExciseRefund claim - unjust enrichment - abatement under N/N. 2/2007-CE (NT) dated 01.02.2007 - as the amount of abatement has been increased, therefore, the appellant has paid excess duty - Held that: - As the price of the said goods has been fixed by the drugs authority, therefore, whatever duty is payable on the said goods is to be borne by the appellant and the appellant has charged only the MRP print price on their final goods and no evidence has been produced by the Revenue that the appellant has charged any amount over and above MRP price - whatever duty has been paid by the appellant and the same has been borne by the appellant only, therefore, question of bar of unjust enrichment does not arise - appeal allowed - decided in favor of appellant.
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