1999 (11) TMI 72

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....s imported by the respondent. It is on 3rd October, 1986, when the concessional rate of duty at the rate of 10 per cent was applicable, that the customs authorities on the import manifest filed had granted entry inwards. On that date, the bill of entry had been filed. The bill of entry was subsequently, at the instance of the customs authorities, amended by the steamer agent on 6th October, 1986 b....

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....vessel on the basis of the bill of entry dated 3rd October, 1986, it is the duty chargeable on that day which could be realised and the amendment to the bill of entry would, under these circumstances, relate back to the original date, namely, 3rd October, 1986. 4.Learned Counsel for the appellants submits that refund cannot be allowed because that will amount to unjust enrichment. That is the q....