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    <title>2005 (2) TMI 227 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai, referred the issue of the applicability of the doctrine of unjust enrichment under Section 27 of the Customs Act to imported capital goods used for manufacturing excisable goods to a Larger Bench for clarification and resolution due to conflicting views presented before the Tribunal. The matter was directed to the President of the Tribunal for the constitution of a Larger Bench to settle the conflicting perspectives on the issue.</description>
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