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Central Excise - Highlights / Catch Notes

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Refund claim - whether duty on MS & HSD was required to be paid ...

Central Excise

April 5, 2016

Refund claim - whether duty on MS & HSD was required to be paid at transaction price recovered from the dealers or the same should be based on prices prevailing at Partapur depot during the relevant period - unjust enrichment is not applicable to the existing facts on records. - AT

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