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2011 (4) TMI 799 - CESTAT, NEW DELHIRefund of excess duty paid - Unjust enrichment - Duty under protest on the enhanced value - Held that:- Since, the appellants have filed Bills of Entry to the Assistant Commissioner, Customs, for import of Mixed Acid Oil and Mixed Fatty Acid Oil it is seen on its perusal that the declared value was rejected and the transaction value was enhanced by the assessing authority without citing any reason or furnishing any evidence of any contemporaneous import of higher prices of similar goods having same qualities and comparable parameters, on the basis these Bills of Entry were assessed - the orders of the Commissioner (Appeals) and the orders of the assessment enhancing the prices are set aside and the matter remanded to the original authority for issue of speaking orders after disclosing the evidence for proposed enhancement and after hearing the appellants.
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