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2007 (12) TMI 99 - CESTAT, MUMBAIDefective goods received back, stored in office premises seized by dept. under belief that goods weren’t cleared on payment of duty – if the duty is paid subsequent to the clearance of the goods the plea of unjust enrichment cannot be raised - question of recovery of duty does not arise when the initial payment of duty is accepted and refund is not being claimed of the initial duty paid and duty is paid second time - unjust enrichment not applicable – refund allowed
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