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2005 (1) TMI 201 - CESTAT, BANGALOREExtract: .......em mentioned in Annexure 1 of the notification are rightly entitled for the benefit of Notification No. 52/2003-Cus., dated 31-3-2003. The appellant is entitled for the relief as prayed for. However, before granting refund, the original authority should satisfy himself regarding the unjust enrichment aspects. We allow the appeal in the above terms.
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