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2018 (2) TMI 997 - AT - Central ExciseRefund claim - unjust enrichment - whether the refund arising to the appellant on finalization of provisional assessment for the period October, 2009, have been rightly rejected on the ground of unjust enrichment? - Held that: - the appellant have collected lesser amount of duty and or/ nothing more than what is stated in their invoices or the excise duty indicated on the invoices - there is no case made out by the Revenue of unjust enrichment. Matter remanded with the direction to the Assistant Commissioner/Deputy Commissioner to allow the refund subject to verification - appeal allowed by way of remand.
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