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2003 (2) TMI 67 - SUPREME COURTWhether the principles of 'unjust enrichment' as incorporated in amended provisions would be applicable to the facts of the present case? Held that:- Admittedly, refund of the excise duty paid in excess was granted in 1989. Thereafter, sub-section (2) of Section 11B which incorporates the principle of 'unjust enrichment' had come into force w.e.f. 20-9-1991, which inter alia provides that duty of excise paid in excess would be refunded if the manufacturer had not passed on the incidence of such duty to any other person. This provision is not at all attracted. There is basic error in approach by the Authorities below as the assessee has not filed any application under Section 11B of the Act for refund of the excise duty paid by him. There is no question of application of principles of unjust enrichment as incorporated in Section 11B. In favour of assessee.
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