2004 (4) TMI 408

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.... Kumar, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal preferred by the appellants against the impugned order-in-appeal dismissing their claim for refund of the duty, the issue relates to the applicability of doctrine of unjust enrichment. The appellants are engaged in the manufacture of Acrylic/Cotton Yarn. They lodged four refund claims of different amounts....

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....s of the appellants pertain to the period July, 2000 to October, 2000. These have been filed on the ground that they paid excess duty on the excisable goods at the time of clearances of goods from the factory on stock transfer basis to the depot. When they submitted their claims, they also filed documents indicating their sale policy and marketing pattern, besides 52A invoices. The prices indicate....