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2010 (6) TMI 427 - CESTAT, NEW DELHIRefund - unjust enrichment - deceitful clearance of offending goods without payment of duty at the time of clearance is an act of unjust enrichment at the cost of revenue and breach of law made for undue advantage - mere deposit of some money made upon detection by Revenue is not immune from scrutiny of unjust enrichment when refund is claimed - lawful protest not lodged – Held that: - plea of inapplicability of bar of unjust enrichment on the ground of excess payment made is untenable - revenue is merited and appeal of the appellant is liable to be dismissed
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