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Circular No. 317/33/97-CX The CEGAT (Eastern Zonal Bench) in the case of Indo Flogates Ltd., v. CCE, Bhubaneswar 1997 (20) RLT 443 (CEGAT -EZB) has decided the issue of unjust enrichment under section 11B holding that if credit notes have been issued, refund is admissible. This decision is given by Single Member Bench.
