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1999 (4) TMI 537 - CEGAT, NEW DELHIExtract: .......y both the sides. We agree with the submission of the learned Advocate, Shri K.K. Anand for the respondents. The question of unjust enrichment can only be applied in respect of refund claim under Section 11B and not in receipt of demand of duty under Section 11A. Consequently, the Revenue rsquo s appeal has no substance. Hence, we dismiss the same.
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