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2008 (3) TMI 189 - CESTAT, CHENNAIAs per incentive scheme for sugar mills Government allowed the appellant (sugar mills) to retain the impugned amount collected from their customers. The benefit was intended to be a legitimate reward to sugar factories - This amount was paid to the Govt. by the assessee as it was not in possession of the certificate entitling it to the benefit at the time of clearance of sugar - refund of the exemption benefit not retained by the assessee will not involve unjust enrichment – refund allowed
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