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2017 (5) TMI 1065 - AT - CustomsRefund of ADD - unjust enrichment - Appellant submitted before the Commissioner(Appeals) that opportunity may be given to explain their case on basis of various of documents despite amount accounted in profit and loss account, incidence of duty has not been passed on - Held that: - It is settled law that every litigant should be given ample opportunity for defending their case - appellant should get one more opportunity to substantiate their case that the incidence of duty has not been passed on - matter remanded for giving one more opportunity to appellant - appeal allowed by way of remand.
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