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1998 (12) TMI 248 - CEGAT, CALCUTTAExtract: .......ctrine of unjust enrichment that has to be applied retrospectively with regard to any refund of duty and interest. Limitation has not been held to be retrospective. It is not so on the plain reading of the provisions of Section 27. Consequently, the question of law is frivolous and need not be referred. Hence, the Reference Application is rejected.
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