Refund Claim for Excess Excise Duty Approved; Not Barred by Unjust Enrichment Doctrine, Entitlement to Reclaim Confirmed.

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....Refund claim of excess central excise duty as a consequence of finalization of provisional assessment on account of discounts provided to various dealers/ customers on the provisional value - the refund claim of the appellant is not hit by the doctrine of unjust enrichment - AT....