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2017 (1) TMI 538 - CESTAT MUMBAIRefund - N No.108/95-CE - Unjust enrichment - Held that: - In my view, even if different name is there in the certificate and difference of name is only due to name change of the company, the same certificate should have been accepted by the department on the basis of the ROC certificate which certifies the change of name of the company - The discrepancy raised by the Assistant Commissioner is rectified and revised certificate was submitted wherein the appellant name is correctly mentioned. In this fact the appellant was very much entitled for the exemption notification and the duty paid by them is legally refundable. As regard unjust enrichment it is an admitted fact that no documentary evidences were submitted by the appellant before the lower authority. However it appears from the nature of supplies and the certificate issued by the project authority that duty is not payable on the consignment - Needless to say that appellant should be given sufficient opportunity of personal hearing and for submission of the documents as required with regard to the aspect of unjust enrichment. The original adjudicating authority is expected to pass a de novo adjudication order within a period of three months from the date of this order - Appeal allowed by way of remand.
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