2016 (8) TMI 1022

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....r the Respondent ORDER The appeal by the Revenue is against order dated 31/08/2006 of Commissioner (Appeals), Raipur. The respondents are a Government of India Undertaking engaged in the execution of roads projects. They have been awarded 4 lane expansion work of National Highway No. 2 in Uttar Pradesh by National Highways Authority of India (NHAI). The project is financed by World Bank under a ....

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....f appeal as elaborated by the learned AR it is contended that the duty paid goods have been used in the project of NHAI. The contract is for a fixed amount which included all levies and duties. It is the case of the Revenue that the duty amount has been collected by the respondent from NHAI and as such their claim is hit by bar of unjust enrichment. It was contended that at the time of clearance o....