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Central Excise - Highlights / Catch Notes

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Refund - unjust enrichment - excess excise duty paid due to the ...

Central Excise

June 30, 2016

Refund - unjust enrichment - excess excise duty paid due to the failure of computer software cleared to their depots - Since the goods have not been sent to third party on the basis of such invoices, it cannot be said that the duty has been recovered from the buyers - Refund allowed - AT

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