2011 (12) TMI 439

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....e Appellant. Shri Navneet, Addl. Commissioner (AR), for the Respondent. ORDER The appellant are in appeal against the impugned order wherein the order of sanctioning the refund claim was set aside by the Commissioner (Appeals) on the ground of unjust enrichment. The facts of the case are that the appellant are 100% EOU and they have imported certain inputs which were cleared by them as su....