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2010 (3) TMI 823 - HC - CustomsUnjust enrichment – Whether Tribunal is justified in confirming the order of the Commissioner (Appeals), inter alia, holding that examination of the issue in case of erroneously refunded duty amount under Section 28 of the Customs Act, 1962 on the Doctrine of Unjust Enrichment would amount to review of order of the adjudicating authority sanctioning the refund - adjudicating authority was of the view that the doctrine of unjust enrichment had not been examined while making the order of refund, the proper course to adopt was to take recourse to the provisions of Section 129D – Held that:- Commissioner (Appeals) was justified in holding that the show cause notice issued by the adjudicating authority on the ground of unjust enrichment, would amount to review of his own order which was not permissible, order of the Tribunal whereby it has confirmed the findings recorded by the Commissioner (Appeals) does not suffer from any legal infirmity so as to warrant interference. No question of law, much less any substantial question of law can be stated to arise out of the impugned order of the Tribunal, appeal is accordingly dismissed.
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