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2012 (5) TMI 302 - AT - CustomsRefund - exchange rate was wrongly mentioned in Euro instead of US $. In this manner they paid duty in excess and on realizing - lower adjudicating authority rejected their refund claim on the ground that they have not challenged the assessment order – Held that:- case is remanded to lower adjudicating authority to decide the case afresh by allowing the amendment under Section 154 and in case the refund is allowable, the same should subject to question of unjust enrichment, appeal is disposed of
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