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2013 (1) TMI 152 - CESTAT AHMEDABADUnjust enrichment - refund sanctioned - Held that:- The amount has been paid by the appellant as provisional duty, while taking provisional clearance of the goods from the department. Since the matter stands remanded to the adjudicating authority to reconsider the issue afresh only on the ground of unjust enrichment, no reason to interfere in such an order. Accordingly, appeal filed by the assessee dismissed and as directed by the adjudicating authority should consider the issue afresh from the angle of unjust enrichment, after following the principles of natural justice.
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