1998 (9) TMI 205

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....ondent. [Order per : P.C. Jain, Member (T)]. - Two questions are involved in this appeal of the Revenue. (1) whether the console assembly, a part of the photocopier is classifiable under Tariff sub-heading 8537.10 as claimed by the respondents and upheld by the lower appellate authority. Revenue's contention is that it is classifiable under Tariff Heading 9009.90. (2) The refund claim filed ....

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.... inasmuch as that Clause (b) is to apply only on eliminating the Clause (a). 3. As regards the Revenue's contention that benefit of refund has to be disallowed to the appellant only on the ground of unjust enrichment, we are of the view that this plea is also without substance for the reason that it has been held by Bombay High Court in the case of Solar Pesticides Ltd. reported in 1992 (5....