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2007 (12) TMI 62 - CESTAT, CHENNAIIt is an admitted fact that there was no payment of octroi by the assessee in respect of the subject goods - therefore, in terms of the Circular20/90, abatement of equalised octroi from cum-duty price or assessable value, granted by the lower appellate authority, is in order - doctrine of unjust enrichment was not applicable to refunds consequential to finalisation of provisional assessments - on both counts, the Revenue’s appeal fails and the same is dismissed
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