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2023 (9) TMI 513 - CESTAT NEW DELHIRefund of amount pre-deposited as demand - question of unjust enrichment as envisaged under section 11B of CEA was not examined by the lower authorities - HELD THAT:- Any amount which the respondent had deposited during investigation or at any time including at the time of filing the appeal was merely a deposit under section 35F and not duties of excise under section 11B. Revenue was obliged to refund the same under section 35F along with applicable interest under section 35FF and it had not done so. Therefore, the respondent applied for refund citing section 11B. Section 11B is irrelevant to this case including the provisions of unjust enrichment in it. The impugned order is correct and needs to be sustained - appeal is dismissed.
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