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Central Excise - Highlights / Catch Notes

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Refund - Unjust enrichment - duty was paid under protest during ...

Central Excise

December 24, 2015

Refund - Unjust enrichment - duty was paid under protest during the pendency of the adjudication proceedings - there was no question of passing on this element of duty to consumers/buyers. - Refund cannot be denied - SC

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