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2007 (6) TMI 389 - CESTAT, KOLKATARefund - Unjust enrichment - Held that: - The appellant having come out with clean hands, there is no iota of doubt that the appellant has passed on duty burden for unjust enrichment. Even if it is held that the natural rubber imported were used for captive consumption and has to pass the test of unjust enrichment, the appellant also meets the test on the given facts - there was no unjust enrichment for no reason stated to discard Chartered Accountant’s Certificate - appeal allowed.
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