https://www.taxtmi.com/caselaws?id=89395 The Tribunal remanded the case for re-adjudication by the Commissioner (Appeals) Central Excise, Bhopal, as the imported part was acknowledged as a component of a texturing machine, prima facie classified under Tariff Heading 84.44. Regarding the rejection of the refund claim based on unjust enrichment, the Tribunal disagreed with the lower authority's decision, holding that unjust enrichment does not apply when the imported part is used in the appellant's own machines. The Tribunal supported the appellant's position, citing relevant case law and previous Tribunal decisions. en-us Tue, 13 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 17:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89395 The Tribunal remanded the case for re-adjudication by the Commissioner (Appeals) Central Excise, Bhopal, as the imported part was acknowledged as a component of a texturing machine, prima facie classified under Tariff Heading 84.44. Regarding the rejection of the refund claim based on unjust enrichment, the Tribunal disagreed with the lower authority's decision, holding that unjust enrichment does not apply when the imported part is used in the appellant's own machines. The Tribunal supported the appellant's position, citing relevant case law and previous Tribunal decisions. Case-Laws Customs Tue, 13 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89395