2003 (10) TMI 370

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..... er per : C. Satapathy, Member (T)]. - After hearing both sides on 18-2-2002, this appeal was allowed and the order was pronounced in the Court on the same day. The reasons for the said decision are as under :- 2. In this case the consequential refund allowed by the Commissioner (Appeals) has been denied on the ground of unjust enrichment. It is the case of the appellants that in this case th .....

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