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2006 (3) TMI 627 - CESTAT, MUMBAIExtract: .......on and related to prior proceedings, provisions of unjust enrichment would not apply. As the said issue is not clear from the records, I direct the original adjudicating authority to look into the said aspect and decide accordingly in de novo proceedings. Appeal is thus allowed by way of remand. Cross-objection also gets disposed off. (Prounounced)
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