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2005 (12) TMI 317 - AT - Central Excise
The Appellate Tribunal CESTAT, Mumbai upheld the order of the Commissioner (Appeals) in a case where the Respondent, a 100% EOU, claimed a refund as a buyer of goods used in manufacturing goods for export. The Tribunal rejected the appeal, citing that the principles of unjust enrichment do not apply in this situation.
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