2003 (2) TMI 89

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....- In this appeal at the instance of the assessee challenge is against the order passed by the Commissioner (Appeals), Bhopal, dated 31-12-2001. 2. The appellants have made a claim for refund of the duty paid by him. The claim was rejected on the ground that it was hit by the principles of unjust enrichment. Aggrieved by the orders passed by the adjudicating authority as well as the appellate auth....