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2016 (12) TMI 1264 - AT - Central ExciseRefund - notification No.142/78 - principles of unjust-enrichment - Held that: - the amount sought for refund was pre-deposit of revenue paid pending disposal of respondents’ petition before Hon’ble High Court of Delhi - We further observed that the amount was credited to exchequer in 1986 and provisions for unjust-enrichment were enacted in 1991 without any retrospective effect - Appeal dismissed - decided in favor of the assessee.
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