2012 (12) TMI 832

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..... 2003 and clearing the goods without payment of duty, the question of unjust enrichment does not arise - as the appellant has paid a sum of Rs.1.5 lakhs during the course of investigation & no show-cause notice has been served on the appellant for appropriation of the amount collected by them during the course of investigation impugned order is not sustainable in the eyes of law and same is set asi .....

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..... e non-availment of the benefit of Notification 8/03. Therefore, appellant filed a refund claim of the amount paid by them during the course of investigation. Both the lower authorities rejected the refund claim on the premise that the doctrine of unjust enrichment is applicable to this case. 2. On going through the records, I find that the appellant has paid a sum of Rs.1.5 lakhs during the cour .....

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