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2004 (1) TMI 151 - AT - Central ExciseExtract: .......to refund of import duty under the said Section. Since refund of export duty is dealt with under Section 26 of the Customs Act, 1962 and the same has not been amended by the Parliament, the provision relating to unjust enrichment introduced under Section 27 cannot be made applicable to refund of export duty including Cess under the said Section 26.
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