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2011 (2) TMI 1175 - CESTAT, NEW DELHIApplication for stay - Refund - Held that:- It is also pertinent to note that sanction of refund has been held to be erroneous as the same was granted without examining the aspect of unjust enrichment properly. As decided in MAFATLAL INDUSTRIES LTD. Versus UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT OF INDIA] read with decision of Sangam Processors[1993 (2) TMI 211 - CEGAT, NEW DELHI]the adjudicating authority has held that the sanction of refund order was erroneous and hence, ordered to be recovered - appellants are, therefore, directed to deposit sum of Rs. 1,00,000/- within a period of 8 weeks from today - Decided against the assessee
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