2010 (12) TMI 80

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....           The appellants are in appeal against the order of denial of refund claim of SAD by the lower authorities on account of unjust enrichment.  The facts of the case are that the appellants imported certain goods in November 2007 and same has been sold by them by charging ST/VAT during the period April 2008/October 2008.  Therefore,....

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....for refund claim. On the other hand, ld. DR reiterates that the lower authorities have categorically analysed the issue in detail and found that the appellants have failed to discharge the bar of unjust enrichment. Heard and considered. 3. I have examined the submission made by both sides.  The only issue is that the bar of unjust enrichment is applicable to the facts of this cas....