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1999 (9) TMI 899 - COMMISSIONER OF CUSTOMS & CENTRAL EXCISE (APPEALS)Extract: .......e by the Tribunal, there is no logic to retain the amount adjusted against such demand. The principles of unjust enrichment would not be applicable in this case and the appellants are entitled for cash refund of the disputed amount. 6. emsp In view of the above findings, I set aside the impugned order and allow the appeal with consequential relief.
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