2000 (2) TMI 845

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..... lants on account of finalisation of provisional assessment. 2. The Appeal of the Revenue contends that the Refund was not to be paid as the same involved unjust enrichment. The Respondents had already passed on the duty burden to the buyers. Therefore, any refund would only unjustly enrich the Appellants. The Revenue contents that the grant of the refund in the impugned order is inviolation of .....

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