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2008 (11) TMI 505 - AT - Central ExciseRefund of unutilized deemed credit - Unjust enrichment - Held that: - the appellants are eligible for deemed credit and they are also eligible for refund. However, the doctrine of unjust enrichment is not applicable in respect of exports and Section 11B of Central Excise Act specifically provides that credit on duty paid can be given as cash refund if admissible and principle of unjust enrichment is not applicable - appeal allowed.
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