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2011 (1) TMI 1076 - HC - Central ExciseRefund - show cause notice was issued under Section 11-B of the Central Excise Act, 1944 - undue enrichment - Held that:- As decided in cases of Asea Brown Boveri Ltd. v. CCE, Bangalore [1998 (5) TMI 157 - CEGAT, MADRAS] & CCE, Indore Versus MEDI CAPS LTD. [2001 (12) TMI 103 - CEGAT, NEW DELHI] that the doctrine of unjust enrichment is not applicable to the refund claims under Rule 173-L and the ratio of the said decisions is squarely applicable to the instant case - In view of the findings recorded and TRIVENI CHEMICALS LTD. Versus UNION OF INDIA [2006 (12) TMI 39 - SUPREME COURT OF INDIA] it has to be held that the matter which stand concluded, finally between the parties cannot be reopened by invoking Section 11B of the Central Excise Act, 1944. Decided in favor of the assessee
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