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2003 (11) TMI 91 - SC - Central ExciseRefund - Unjust enrichment - whether a claim for refund can be allowed without taking into consideration the doctrine of unjust enrichment after final assessment - Held that- it appears that the aforementioned two decisions of 3-Judge Benches [2003 (8) TMI 42 - SUPREME COURT OF INDIA] are against the law as laid down by the 9-Judge Bench in Mafatlal Industries Limited [1996 (12) TMI 50 - SUPREME COURT OF INDIA]. As the judgments are of 3-Judge Benches and the question of law is an important question, we consider it necessary that the question whether a claim for refund made after a final assessment is governed by Section 11B, be referred to a Larger Bench - Decided in favour of Revenue.
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