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2005 (10) TMI 175 - AT - CustomsExtract: .......uce such evidence. Mere submission of Chartered Accountant s Certificate is not sufficient. Therefore, the refund claim is hit by bar of unjust enrichment and has been rightly rejected by the Commissioner (Appeals). In view of the above discussions, I do not find any force in the appeal. Consequently, I dismiss the appeal. (Pronounced on 3-10-2005)
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