Appeal allowed in part; remanded for fresh adjudication and unjust enrichment review; excess ADD refund under Sections 27 and 9A

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....CESTAT allowed the appeal in part, set aside the impugned order and remitted the matter to the original authority for fresh adjudication. The Tribunal held that Section 27 Customs Act and applicable provisions of Section 9A Customs Tariff Act permit refund of excess anti-dumping duty and that the subsequent notification substituting the ADD rate operated retrospectively in acceptance of the Tribunal/Designated Authority determination. The Tribunal found that eight bill of entry payments included customs duty plus ADD and identified an excess ADD of Rs.5,56,513 payable to the importer, but directed remand because the lower authorities did not examine unjust enrichment. The original authority is directed to examine unjust-enrichment and determine the refund accordingly.....