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2002 (9) TMI 886 - ITAT MUMBAIExtract: .......n the Customs Act such as Sections 18(2) and 27(1)(i) of the Customs Act, 1962 and the doctrine of unjust enrichment would not apply to cases of finalisation of assessments. Following the ratio of the above orders, we hold that the appellants herein are entitled to the refund, set aside the impugned order and allow the appeal. (Pronounced in Court)
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