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2007 (4) TMI 241 - AT - CustomsClaim for refund denied on merits as well as on the ground of unjust enrichment – held that Cess is not applicable on “low ash coal “imported because it is neither production nor manufacturing - Cess paid by appellants (S.A.I.L.) not passed on to customers as goods were priced as per direction of Pricing Committee of Ministry of Steel and appellants have no opportunity to vary to price – Cess paid under protest in the instant case is refundable
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