2005 (4) TMI 412

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.... A.S. Bedi, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal which has been filed by the appellants against the impugned Order-in-Appeal, the issue relates to the applicability of principle of unjust enrichment to the refund claim of the appellants as well as limitation under the law. 2. We have heard both the sides. 3. From the record, we....

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....o be within time. However, in the appeal, the learned Commissioner (Appeals) has also taken the view that the refund of the appellants is time barred besides being hit by the principle of unjust enrichment. 5. From the record, it is quite evident that duty has been paid by the appellants much after the clearance of the goods by them. Therefore, the question of passing on incidence of duty ....