2004 (2) TMI 628

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....aggrieved with the confirmation of the Order-in-Original passed by Commissioner (Appeals) by Order No. C. Cus. 140/2003, dated 30-4-2003. The appellants had claimed a refund of Rs. 2,91,045/- being the CVD paid by them, which according to them is not payable in terms of Customs Notification No. 51/2000, dated 27-4-2000. Although, both the authorities agreed that refund is available but, however, t....

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....at they have not produced enough evidence to rule out unjust enrichment. It is the duty which was paid as CVD which was not charged to their consumers in export costings. The export costings had been arrived at much before the export and the amounts remained constant. The evidence has not been looked into and no findings have not been arrived at on the evidence. He submits that the order is not a ....