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1990 (2) TMI 159 - CEGAT, NEW DELHIExtract: .......Following the aforesaid decisions, we also hold that lsquo unjust enrichment rsquo cannot be a ground for denying refund of duty otherwise due under Section 11-B of the Central Excises and Salt Act, 1944. In the result, we uphold the impugned order and dismiss the Appeal No. E/3974/89-C filed by the Revenue. 8. Thus, both the appeals are dismissed.
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