2006 (2) TMI 534

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....pondent. [Order]. - None appeared for the respondents. Heard Shri N.V.B. Nair, learned J.D.R. appearing for the applicant - Commissioner. The brief facts of the case as stated by the lower appellate authority are as follows :- "the Bill of Entry was provisionally assessed by the Superintendent on execution of a Bond with Bank Guarantee for producing the End Use Certificate. The appellant ....

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....mpany or the Official Liquidator and the refund claim was rejected by the Adjudicating Authority. In the appeal memo, the Official Liquidator challenged the impugned Order-in-Original inter alia on the ground that the so called duty was collected by enforcing the Bank Guarantee at a later date and the bar of unjust enrichment will not be applicable in such cases." 2. The lower appellate au....