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2017 (1) TMI 427 - AT - Central ExciseRefund - Unjust enrichment - Held that: - the amount sought as refund was deposited as revenue deposit and the deposit was against the show cause notice which was set aside by Hon’ble High Court of Delhi. Therefore, the said amount never became duty and therefore the provisions of unjust-enrichment are not applicable - Further, the deposit was made in 1986 and the provisions related to unjust-enrichment become part of statute in 1991 and the said provisions did not have retrospective effect. Therefore, the question of invoking provisions related to unjust-enrichment to the present case does not arise - appeal rejected - decided against Revenue.
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