2003 (12) TMI 178

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.... both sides. The appellants have been denied refund of Rs. 12.50 lakhs on the ground of unjust enrichment. It is the case of the appellants that initially the annual production capacity was fixed as 2.3 MT under Section 3A for levy of compounded duty and subsequently, it was re-determined as 2.6 MT. Pending re-determination, the appellants had paid higher amount of duty under the compounded levy s....