2002 (6) TMI 370

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....ents were not present. I have heard Shri A.K. Jain, learned DR for the Revenue. 2.  The assessees had filed a refund claim of the duty paid on card cans on the ground that no duty was leviable. Show cause notice was issued alleging that the applications were barred by limitation and also that the claim was not substantiated by proper document. The principle of unjust enrichment was also invo....