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2008 (1) TMI 350 - HC - CustomsRefund arisen when found that the machinery imported was entitled to the benefit of concessional rate of duty as per Notification 21/02 - refund claim for a differential excess duty paid - After importation, the machinery was installed in the respondent textile mills and was very much available and being used for manufacture of goods - there is no material to contend that by refund of the differential duty, the respondent has unjustly enriched – refund not deniable on ground of unjust enrichment
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