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2017 (8) TMI 91 - AT - CustomsRefund claim - excess amount of cess paid - communication of finalisation of assessment - Held that: - no communication about finalization of assessment of the 20 Bills of Entry had been sent to the appellants. Therefore, the plea of the Revenue that refund cannot be sanctioned to the appellant as they have not challenged the said 20 finally assessed Bills of Entry, is not sustainable. Even though the adjudicating authority has recorded a finding on the issue of unjust enrichment, which though specifically assailed by the appellants before the ld. Commissioner (Appeals), however, the ld. Commissioner (Appeals) has not dealt the said issue in the impugned order. Therefore, on the issue relating to unjust enrichment both sides fairly agree that the said issue needs to be remanded to the ld. Commissioner (Appeals). Appeal allowed by way of remand.
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