2012 (6) TMI 754

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....eal of the assessee is directed against rejection of a claim for refund of duty of Rs.2,16,643/- which is claimed to have been paid in excess during the period from May 2006 to January 2007. There is no representation for the appellant despite notice, nor any request for adjournment. There was no representation for the appellant on several previous occasions also and the listing of the case for to....

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....oduced copies of relevant invoices, monthly returns together with extracts from daily stock register, duty payment register, etc. Upon verification of these documents, the original authority found the party eligible for refund to the extent of Rs.2,01,761/-, subject to limitation and unjust enrichment. It proceeded to examine the aspects of limitation and unjust enrichment and ultimately held agai....