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2013 (12) TMI 1244 - AT - CustomsRefund claim – unjust enrichment – Held that:- adjustment of amount paid on provisional assessment, doctrine of unjust enrichment is not attracted - Chartered Accountant is an expert who has knowledge and training of the accounting system and his certificate could not be brushed aside summarily as is being sought to - this is not a case where doctrine of unjust enrichment is applicable. The appellant is entitled for the refund sanctioned - Decided in favour of assessee.
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