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2016 (10) TMI 1160 - AT - Central ExciseUnjust Enrichment - refund claim - whether unjust enrichment is applicable in case of refund of pre-deposit made u/s 35F of CEA, 1944? - Held that: - the Hon’ble Supreme Court in case of Sahakari Khand Udyog Mandal Ltd. [2005 (3) TMI 116 - SUPREME COURT OF INDIA] clearly held that in respect of all the refunds even not covered under Section 11B, unjust enrichment is applicable - even in case of refund of pre-deposit amount, the provisions of unjust enrichment is applicable. The appellant shall be given sufficient opportunity of personal hearing and for submitting necessary documents to prove their case on the aspect of unjust enrichment - appeal allowed by way of refund.
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