Refund Claim Denied: Credit Notes Insufficient to Prove No Unjust Enrichment u/s 12B of Central Excise Act, 1944.

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....Refund of duty paid under protest - Principles of unjust enrichment - merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to have passed the bar of unjust enrichment envisaged under Section 12B of the Central Excise Act, 1944. - AT....