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2005 (9) TMI 88 - SUPREME COURTRefund - Unjust enrichment - Held that:- There can be no dispute with the proposition that the law prevalent at the relevant time has to be applied. It is on this very principle that the refund has not been granted and question of grant of refund arose actually only after the decisions of the CEGAT. Till then there was a dispute as to the manner in which the benefit was to be worked out. By the time the claim for refund were taken up for consideration, Section 11-B had already been amended. It now provided that where the amounts had already been recovered from customers, no refund could be made - Decided against assessee.
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