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2017 (12) TMI 594 - AT - Central ExciseRefund claim - unjust enrichment - Held that: - there is no dispute on the fact that refund was payable to the respondent on merit - even in the case of captive consumption the unjust enrichment will be applicable as held by the Hon’ble Supreme Court in the case of UOI Vs. Solar Pesticide Pvt. Ltd. [2000 (2) TMI 237 - SUPREME COURT OF INDIA] - appeal dismissed - decided against Revenue.
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