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2009 (11) TMI 318 - HC - CustomsRefund- Unjust enrichment- The first petitioner set up a unit for processing plastic scrap at Falta Export Processing Zone. On the basis of the circular no.38/2000-Cus the customs asked it to pay countervailing duty– duty was assessed provisionally – this circular was quashed – Held that: - importer were not in a position to pass on and did not actually pass on, the countervailing element of the duty to any third party – no unjust enrichment – refund along with interest allowed
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