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    <title>2010 (8) TMI 687 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the impugned order, affirming that the principle of unjust enrichment applies to refunds arising from the finalization of provisional assessments and rejected the appeals filed by M/s. Mangalore Refineries &amp;amp; Petrochemicals Ltd. (MRPL). The Tribunal also dismissed the argument that the principle of unjust enrichment should not apply to units suffering a loss, finding that the facts of the cited cases were not applicable to the present case.</description>
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      <description>The Tribunal upheld the impugned order, affirming that the principle of unjust enrichment applies to refunds arising from the finalization of provisional assessments and rejected the appeals filed by M/s. Mangalore Refineries &amp;amp; Petrochemicals Ltd. (MRPL). The Tribunal also dismissed the argument that the principle of unjust enrichment should not apply to units suffering a loss, finding that the facts of the cited cases were not applicable to the present case.</description>
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