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2012 (11) TMI 144 - CESTAT, KOLKATARefund of pre-deposit under Section 35F of Central Excise Act, 1944 – unjust enrichment – Held that:- Amount is not passed on to others - unjust enrichment clause did not apply to such a refund since deposited amount is not passed on to the others - principle of unjust enrichment could not apply in this case – refund allowed
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