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2016 (2) TMI 140 - AT - CustomsRefund - unjust enrichment - in the relevant invoices, issued to the customers higher rate of duty has been mentioned - Chartered accountant in the statement dated 14/02/2007 recorded under section 108 of the Customs Act , 1962 stated that he had examined the documents on random basis - Held that:- As has been stated earlier the lower authorities have noted that the appellant could not establish that at the lower levels. We however take note of the appellant's contention that it is in a position to give evidence to establish this fact even now. - Appeal allowed by way of remand - Matter remanded back.
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