2005 (2) TMI 266

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....sing in this case is, whether an amount of excess duty paid by mistake due to erroneous calculation by the assessing officer is liable to be refunded to them, unaffected by the bar of unjust enrichment. After hearing both sides, we find that the appellants had paid excess amount of Rs. 3,000/- towards duty on the goods imported by them, on account of a calculation mistake in assessment. The nature....