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2004 (10) TMI 222 - AT - CustomsExtract: .......peal at all. We, therefore, set aside the impugned order and remand both the appeals to the jurisdictional Adjudicating Authority for examining as to whether bar of unjust enrichment is applicable and decide the matters afresh after affording a reasonable opportunity of hearing to the Appellants. Both the appeals are thus, allowed by way of remand.
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