Refund Granted for Excess Duty Under Tobacco Packing Machines Rules 2010; Unjust Enrichment Not Proven by Department.

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....Refund claim - unjust enrichment - excess duty paid under the provision of Chewing Tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - The department fails to prove that said excess duty paid lacs was recovered by the assessee from the customers - refund allowed - AT....