1999 (9) TMI 172

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....the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are two appeals involving the same issue of rejection of refund claim on account of unjust enrichment and as such are being disposed of by one common order. 2. Shri P.S. Bedi, learned Consultant, submitted that the adjudicating authority had rejected the refund claim filed by the appellants on the ground of unjust enrichment ....

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....ed the matters to the jurisdictional Asstt. Commissioner for physical verification, whether the incidence of duty was shifted by the appellants. 4. We have considered the submissions of both the sides. The Asstt. Commissioner has to give his finding about the admissibility of the refund claim as refund claim cannot be rejected on the ground of unjust enrichment. The ground of unjust enrichme....