2019 (11) TMI 1497

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....ppellant is in appeal against the impugned order wherein the refund claim has been rejected on the ground that the appellant has failed to pass the bar of unjust enrichment. 2. The facts of the case are that at the time of import the appellant paid Basic Customs Duty (BCD) @ 5% in fact, the rate of Basic Customs Duty (BCD) was 2%. The appellant filed a refund claim, claiming the refund of ex....