2003 (10) TMI 486

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.... this appeal which has been filed by the Revenue, the issue relates to the applicability of doctrine of unjust enrichment to the refund claim of the respondents. 2. The facts are not much in dispute. The respondents paid excess duty at the time of clearance of their goods to their another division (lighting division) where these were to be used for the production of final product. Later on, ....

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.... were to be used for the manufacture of the final products and they even took the credit of the duty paid by them, therefore, question which requires consideration is, as to whether the subsequent debit note issued by the other division in favour of the respondents would make the doctrine of unjust enrichment inapplicable to the refund claim of the respondents for the excess duty paid by them init....