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2010 (12) TMI 239 - AT - Central ExciseRefund - On the ground of just enrichment - In view of judgment of Honrable Supreme Court in the case of Sahakari Khand Udyog Mandal Ltd. vs. CCE & Cus. (2005 -TMI - 47234 - SUPREME COURT OF INDIA), wherein it was held that the doctrine of unjust enrichment is applicable to all the cases of refunds irrespective of whether the provision of Section 11B of the Act are applicable or not, the refund claim, in question, would be subject to the principle of unjust enrichment- Appeal dismissed
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