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2009 (1) TMI 136 - AT - Central ExciseRefund claim of sugar cess paid on “imported refined sugar”, when HC held that the sugar cess cannot be levied on imported sugar – held that even in case of unconstitutional levy, the refund claim has to pass test of unjust enrichment – As regards applicability of doctrine of unjust enrichment, I hold that the decision of nine Judges Bench in Mafatlal Industries is not applicable in the present case as that decision refers to a case where the Act itself has been declared unconstitutional and not the collection
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