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1998 (5) TMI 121 - CEGAT, CALCUTTAExtract: .......-12-1991 when refund of interest came within purview of Section 27 is incorrect. If, however, question of unjust enrichment was not looked into by the Assistant Collector, when he ordered refund in his order 20-10-1992, he is competent to do so in remand proceedings because that is the mandate of Section 27 ibid. Appeal disposed of in above manner.
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