2006 (1) TMI 272

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....walvar, SDR, for the Appellant. S/Shri A.V. Naik and Patel, Advocates, for the Respondent. [Order]. - Heard both sides. 2. The issue relates to refund of duty. It is seen from the impugned order that the Commissioner (Appeals) has set aside the order passed by (the adjudicating authority and ordered refund of Rs. 2,76,067/- on the ground that the appellants have paid the duty by m....

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....e principles of unjust enrichment are not applicable in this case because the duty cannot be collected by the Department under the authority of law. In this regard the ld. Counsel for the appellants relied on the decision in the case of Dabur India Ltd. v. State of Uttar Pradesh reported in 1990 (49) E.L.T. 3 (S.C.). 3. After hearing both sides, perusal of the records and the case law reli....