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2008 (7) TMI 370 - AT - CustomsRefund – Excess Payment of duty – unjust enrichment – claim of cenvat credit of CVD - the fact that there was short-receipt of the quantity as compared to the bill of lading quantity was known much before finalization of provisional assessment and in respect of 5 bills of entry, the excess duty was found to have been paid and admittedly, this was basically due to the fact that price declared was provisional since the appellants should have and could have challenged the finalization order immediately, which they had not done and shortage also in this case is part of the assessment process – no challenge of assessment – However in view of Apex Court decision matter remanded to examine further and test the provisions of unjust enrichment.
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