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2018 (3) TMI 345 - AT - Central ExciseRefund claim - whether refund could be rejected based on the Education Cess and Secondary & Higher Education Cess has already been collected from their customers - time limitation - unjust enrichment - Held that: - if the amounts which is required to be paid as reversal for the exempted goods cleared is in itself has not a duty but an amount, the question of levy of Education Cess would not arise. The undisputed fact is the amount paid by respondent being an amount and does not amount to duty, the provisions of Section 11B of the Central Excise Act, 1944, would not get attracted to such refund claims, and the bar of unjust enrichment will not apply, as the said provisions of Section 11B of Central Excise Act, will apply to refund is a duty. Appeal dismissed - decided against Revenue.
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