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2009 (7) TMI 1056 - AT - Central ExciseRefund claim - denial on the ground of unjust enrichment - Held that: - The deposit was made as a condition of clearance of the goods from Customs. Such goods were further used by the appellant captively for the manufacture of their final product. It was in these circumstances, Tribunal held that deposits made prior to provisional relief of the goods have to pass the test of unjust enrichment - appeal allowed - decided in favor of appellant.
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