Refund Claim Denied Due to Unjust Enrichment After Appellant Issued Debit Notes for Cenvat Credit Duty Collection.

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....Refund - there is no dispute that the duty was initially collected by the appellant from their customers, who had also availed cenvat credit and it was only subsequently that debit note were issued the lower authorities have rightly held the refund claim to be hit by the bar of unjust enrichment - AT....