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1999 (9) TMI 390 - Commissioner - CustomsExtract: .......where it was clearly held that the doctrine of unjust enrichment would not be applicable in the case of the goods imported by actual users. I hold that the doctrine of unjust enrichment is not applicable and refund in this case is admissible to the importer. 4. emsp In the circumstances I set aside the order of lower authority and allow the appeal.
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