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2017 (10) TMI 986 - AT - CustomsRefund of duty paid - Section 26A of the Customs Act, 1962 - misdeclaration of goods - import of hazardous waste in the guise of Light Melting Scrap (LMS) - Held that: - the impugned goods were not cleared by the Customs for home consumption whereas the provisions of Section 26A would apply only in cases where the goods have been cleared for home consumption and later, such goods are identified to the satisfaction of the Deputy Commissioner/ Additional Commissioner as imported goods are exported as specified in Clause (a) to (c) of Section 26A - the application of the appellant for refund is within the limitation period and since the goods were not cleared for home consumption, the Doctrine of Unjust Enrichment is not attracted - appeal allowed - decided in favor of appellant.
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