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2012 (8) TMI 842 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Held that:- The provisions of unjust enrichment does not apply if the refund pertains to credit of duty on excisable goods used as inputs in the manufacture of goods which are exported. In the instant case there is no dispute on this point. Therefore, the lower appellate authority is completely wrong when she says the provisions of unjust enrichment are attracted. Reliance placed on Mafatlal Inds. case by the lower appellate authority is also incorrect inasmuch as the said decision pertains to a situation where the provisions of unjust enrichment would apply. When Section 11B providing for grant of refund of excise duty specifically provides that in certain specified situations, the provisions of unjust enrichment shall not apply, the law has to be interpreted and enforced accordingly - Following decision of Asst. Comm. v. Indo Nippon [2002 (8) TMI 834 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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