2004 (2) TMI 431

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....]. - Heard both sides. The appellants have been sanctioned refund of extra duty of Rs. 90,341/- but the same has been credited to the Consumer Welfare Fund. The appellants contend that since the valuation of the impugned goods is done under Section 4A on the basis of retail sale price inclusive of all taxes, freight, etc., the provision of unjust enrichment has no application in their case. In t....