Appellant Wins Central Excise Duty Refund Case; Successfully Proves No Unjust Enrichment as Amount Listed as Loan.

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....Refund - Excess tax paid - duty was paid on higher price - unjust enrichment - appellant has been showing the amount for which refund is claimed, in the balance sheet under head loan and in advances. - appellant has not expensed out the amounts which have been paid by them as excess Central Excise duty - Refund allowed - AT....