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2018 (1) TMI 526 - AT - Central ExciseRefund claim of amount paid under protest - unjust enrichment - Held that: - It has to be seen as to whether the deposits were made by the appellant subsequent to the sale invoices and at the instance of their jurisdictional central excise authorities - There is also no finding in respect of bar of unjust enrichment being not applicable in respect of refund of amounts in terms of rule 6 of CCR - the matter remanded to original adjudicating authority for fresh consideration - appeal allowed by way of remand.
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