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2007 (1) TMI 389 - AT - CustomsUnjust enrichment - Refund of 1% extra duty deposit - HELD THAT:- We find that the amount paid by the assessee was not Customs duty on any imported items but was only a deposit of extra amount. They are asking refund of the same. The Commissioner (Appeals) has taken a correct view that the amount deposited is more than the duty amount and the same is refundable. We agree with the findings of the Commissioner (Appeals). There is no merit in the appeal and the same is rejected.
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