2006 (5) TMI 275

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....N. Prasad, SDR, for the Respondent. [Order]. - Heard both sides. 2. The appellants have filed a Bill of Entry No. 103393, dated 15-1-2000 under the EDI Scheme for clearance of 2000 kg. of Seamless extruded pipes which was assessed to duty and the duty was paid by the appellants in Mumbai Custom House. Subsequent to payment of duty, the appellants were informed that the goods have gon....

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.... question of passing on the duty burden to anyone else cannot arise. He also states that in the following decisions of Kolkata Bench of the Tribunal, it has been held that if the goods were not available for clearance, the question of unjust enrichment does not arise and the refund is admissible in such cases :- (a)     ITC Ltd. v. CC, Kolkata - 2005 (70) RLT 693 (CESTAT-Kol....