2000 (2) TMI 845

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....nt. Per C. N. B. Nair: The dispute is about the grant of refund to the Appellants on account of finalisation of provisional assessment. 2. The Appeal of the Revenue contends that the Refund was not to be paid as the same involved unjust enrichment. The Respondents had already passed on the duty burden to the buyers. Therefore, any refund would only unjustly enrich the Appellants. The Revenue....