2006 (7) TMI 434

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.... respondents are called absent. 2. The issue involved in this appeal is about applicability of principle of unjust enrichment. In the instant case, refund was claimed after finalization of provisional assessment of bill of entry. The Commissioner (Appeals) while relying upon the decisions of the Supreme Court in the case of CCE v. Allied Photographics - 2004 (166) E.L.T. 3 and in the case of....