2003 (10) TMI 370

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.... [Order 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....