2006 (10) TMI 351

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....rder]. - Heard both sides. 2. The amount involved in the present appeal is Rs. 22,844/- which has been refunded to the assessee on account of reduction in the basic Custom duty on the imported inputs i.e. Polyethylene. The revenue is in appeal on the ground that test of unjust enrichment has not been applied on the said sum. On this aspect, the Commissioner (Appeals), Central Excise, Nashi....