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2007 (8) TMI 634 - CESTAT AHMEDABADExtract: .......from the concerned authorities under the said Act. As such, we are of the view that the matter needs to go back for examination in the light of the provisions of Act as also to examine the unjust enrichment angle. Accordingly, the impugned orders are set aside and the appeals are allowed by way of remand. (Pronounced in the open Court on 30-8-2007)
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