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2020 (1) TMI 234 - AT - Central ExciseRefund of excise duty - finalization of the provisional assessment - unjust enrichment - refund rejected on the ground that the appellant has not produced any evidence on record to show that such duty was also recovered from the ultimate buyer of the goods inasmuch as the goods were sold to the ultimate buyers - period April 2016 to December 2016 - HELD THAT:- On being questioned as to whether the attention of the Commissioner (Appeals) was drawn to the said earlier orders, Learned Advocate fairly agrees that there is nothing in the impugned order of the Commissioner (Appeals) which reflected upon the above fact. The matter remanded to the Commissioner (Appeals) for fresh decision after taking into consideration the earlier order of Commissioner (Appeals), as upheld by the Tribunal - appeal allowed by way of remand.
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