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2018 (2) TMI 419 - AT - CustomsRefund of Extra Duty Deposit (EDD) - denial on the ground of unjust enrichment - principles of natural justice - Held that: - there has been no discussion in the impugned order about various evidences produced by the Appellants before the adjudicating authority in support of their claim for sanction of refund - the order passed by the Commissioner (Appeals) is not based upon the merits and facts and the matter needs to be reconsidered - appeal allowed by way of remand.
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