2004 (5) TMI 483

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..... Bhatnagar, DR, for the Respondent. [Order]. -  In this appeal which has been filed by the appellants against the impugned order passed by the Commissioner (Appeals), the issue relates to the applicability of principle of unjust enrichment to the refund claim. 2. The learned Counsel has contended that the principle of unjust enrichment did not apply to the refund claims lodged ....

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....d the goods vide invoice dated 31-3-2000 on payment of duty of Rs. 18,082.97 P at the rate of 78% ad valorem instead of at 16% chargeable thereon. They thus paid excise duty of Rs. 14,383/-. Similarly, they paid excise duty of Rs. 29,000/- while returning the inputs received from the manufacturer M/s. Refrigeration RPHYR under invoices dated 29-1-2001 as they paid duty at the rate of 96% instead o....