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2018 (2) TMI 1795 - AT - CustomsRefund of excess duty paid - unjust enrichment - demand of Interest - Held that:- In the absence of any other contrary evidence to show that the excess amount paid by the appellant is recovered from anyone, the impugned order holding that the doctrine of unjust enrichment has not been satisfied, is incorrect and impugned orders are liable to be set aside. Refund of Interest - Held that:- Both the lower authorities have not considered the issue in its correct perspective, as the amount of interest which has been paid by the appellant is due to faulty assessment of imported goods - the interest liability which has been demanded when the consignment was cleared was not due and is not correct - the interest paid by appellant which has been charged by Revenue, needs to be refunded to appellant. Appeal allowed - decided in favor of appellant.
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