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    <title>Excise Duty Refund to Dealers Through Cheques Not Considered Unjust Enrichment in Recent Case Decision.</title>
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    <description>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</description>
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      <description>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</description>
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