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2018 (5) TMI 307 - HC - Central ExciseRefund claim - duty paid by appellant twice - absence of documentary evidence - Held that: - Without any documentary evidence the appellant is not entitled for the refund claim - The amount is open in financial records as a wrong debit to be received from Excise Department. After entry of this document the assessee has not produced any valid document that bars any unjust enrichment - refund cannot be allowed - appeal dismissed - decided against Revenue.
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