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2001 (12) TMI 2 - AT - Service TaxExtract: .......nd would be against the provisions relating to unjust enrichment contained in Section 11B of the Central Excise Act. 5. In view of the position stated above, we uphold the rejection of the refund application and refrain from making any observation about the question whether appellant could seek refund of the amount in terms of the Contract Act etc.
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