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2018 (5) TMI 9 - AT - Central ExciseRefund of excess duty paid - rejection on the ground of unjust enrichment - Held that: - affidavit issued by the buyer of the goods indicates that they have not paid the excess duty claimed by the appellant in its invoice - the Chartered Accountant has also issued the certificate, certifying that the incidence of duty has not been passed on by the appellant to any other person and the incidence of such amount has been borne by it - the doctrine of unjust enrichment is not applicable - refund allowed - appeal allowed - decided in favor of appellant.
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