2008 (2) TMI 774

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Full Text of the Document

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....r the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal filed by the assessee is against rejection of a claim for refund of duty of Rs. 37,793/- for the year 1994. The short question arising for consideration is whether the refund claim is hit by the bar of unjust enrichment under Section 11B of the Central Excise Act. The claim had arisen out of finalisation of provisional asses....