Appellate Tribunal denies EOU refund claim for export goods due to unjust enrichment principles.

The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) order, denying the 100% EOU's refund claim for goods used in manufacturing export goods, as the principles of unjust enrichment were deemed inapplicable.

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The Appellate Tribunal CESTAT, Mumbai upheld the order of the Commissioner (Appeals) in a case where the Respondent, a 100% EOU, claimed a refund as a buyer of goods used in manufacturing goods for export. The Tribunal rejected the appeal, citing that the principles of unjust enrichment do not apply in this situation.

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