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2012 (11) TMI 647 - CESTAT, NEW DELHIRefund - provisional assessment - doctrine of unjust enrichment – Held that:- Consequent to provisional assessment, refund arising on final assessment does not require test of unjust - No case was brought out by Revenue with the cogent evidence showing that appellant made refund claim not arising out of finalisation of provisional assessment - import was for captive consumption and appellant has not been unjustly enriched – in favor of assessee
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