2011 (7) TMI 762

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....h This is an appeal filed by the appellant against the Order-in-Appeal No. 622(CRC-1)2009(JNCH)IMP-238  dated 17.11.2009 in which the Commissioner (Appeals)  has upheld the order passed by the lower adjudicating authority. 2. The brief facts of the case are that the appellant have filed Bill of Entry No. 638581 dated 25.01.2007 and paid the duty amounting to Rs.1,78,514/- in respec....

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....ing was upheld by the Commissioner (Appeals) in the impugned order.    3. The learned Consultant (authorized representative) on behalf of the appellant submits that they have paid the duty twice and since the goods were not cleared for the first time, ground of unjust enrichment will not be applicable to their case. He submits a Certificate from Chartered accountant dated 18.2.20....