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Central Excise - Highlights / Catch Notes

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Refund - There is no concept of not passing on the duty to the ...

Central Excise

March 6, 2017

Refund - There is no concept of not passing on the duty to the ultimate consumer and as such, as the buyers have been passed on the benefit of reduction of duty, the same would satisfy the principles of unjust enrichment - refund allowed - AT

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