2008 (7) TMI 716

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....K. Sambi Reddi, JDR, for the Respondent. [Order (Oral)]. -  This appeal has been filed against Order-in-Appeal No. 648/2006-Cus., dated 1-1-2007 passed by the Commissioner of Customs (A), Cochin. 2. I heard both sides. 3. The learned Advocate stated that the appellants imported newsprint. As the first test of the department revealed that the goods were other than newspri....

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....essment, then what else is it? He further invited to the judgment of the decision of Chennai Bench rendered in the case of Styleman v. CC, Chennai as reported in 2006 (198) E.L.T. 559 (Tri.-Chennai) wherein in an identical circumstance, the Tribunal allowed the refund. 4. The learned Departmental Representative stated that the issue relating to unjust enrichment had not been examined. He a....