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Central Excise - Highlights / Catch Notes

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Refund - in view of the Chartered Accountant Certificate, ...

Central Excise

Refund - in view of the Chartered Accountant Certificate, payment of duty under protest, reflection of excess duty as receivable in the balance sheet and the certificates of the buyers are conclusive factors to examine the scope of the unjust enrichment and the Revenue having not rebutted the said evidence - Refund allowed - AT

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