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2008 (3) TMI 156 - CESTAT, CHENNAIRefund claimed on realizing that Electricity Board was not the manufacturer of RCC poles, was rejected on ground of unjust enrichment – appellant has shown that recoveries from distribution of power are much less than the cost of generation & transmission of power - Board is run with the subsidy extended by Government - Taking into account also the Chartered Accountant’s certificate showing the impugned amount as receivable in accounts, we hold that refund doesn’t suffer from unjust enrichment
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