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2008 (2) TMI 347 - CESTAT MUMBAIDepartment assessed the consignments provisionally at the enhanced FOB value and the said amount was deposited by the respondent – C.A.’s certificate produced by respondent certify that extra duty paid has been shown as “receivable” from Custom authorities in books of accounts - Further, doctrine of unjust enrichment is not applicable to provisional assessment – refund is allowed
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