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2010 (8) TMI 728 - HC - Central ExciseUnjust enrichment - Captive consumption - refund of excise duty paid - held that:- matter was taken up by the appellant before the Division Bench which considered the appeal and dismissed by an order clearly shows that the issue of unjust enrichment was very much alive in so far as the respondents were concerned. Under these circumstances it would be incorrect to hold that the case of the appellant is covered by the decision of the Supreme Court in Triveni Chemicals Limited (2006 - TMI - 1264 - SUPREME COURT OF INDIA), Assistant Commissioner was well within his powers to decide the issue of unjust enrichment, appeal is disposed of accordingly.
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