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2008 (6) TMI 119 - AT - Central ExciseRefund claim on the ground that credit was reversed twice when inputs not received – since inputs were not received, question of their use not arise and hence unjust enrichment not applicable – When CA clearly indicate in his certificate that debit to sundry adjustment account does not amount to passing on expenses or losses to customers, principle of unjust enrichment cannot be applied – refund credited to Consumer Welfare Account is not justified
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