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Central Excise - Highlights / Catch Notes

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Refund of Excise Duty - unjust enrichment - As it is on record ...

Central Excise

March 17, 2022

Refund of Excise Duty - unjust enrichment - As it is on record that excess duty and differential excess amount received by the appellant has been refunded to the dealers by way of cheque, in these circumstances, it is not a case of unjust enrichment. - AT

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