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2018 (2) TMI 1491 - AT - Central ExciseRefund claim - benefit of N/N. 64/95-CE dated 06/03/95 - unjust enrichment - Held that: - the appellants have relied on the letter of the BPCL by the Assistant Commissioner of Central Excise, Chembur, where he has stated that the appellant should have claimed the refund as the goods were supplied from the IOCL installation. They have also relied on the certificate issued by the BPCL where it has been stated that the transaction payment between BPCL and IOC in respect of said disputed refund have been settled in fully and final - They have also referred on the letter addressed to Assistant Commissioner, Chembur, wherein they have informed that duty amount between the IOC and BPCL in respect of said amount has been settled. It cannot be said that burden of duty was not passed on to IOCL - appeal allowed - decided in favor of appellant.
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