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    <title>2011 (4) TMI 263 - CESTAT, MUMBAI</title>
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    <description>The judge dismissed M/s ONGC&#039;s refund claims for excess duty paid on capital goods, citing unjust enrichment despite ONGC&#039;s status as a PSU and lack of control over pricing. The judge relied on previous Supreme Court decisions supporting the application of unjust enrichment to ONGC in similar cases, leading to the rejection of the appeals and crediting the amounts to the Consumer Welfare Fund.</description>
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