2014 (7) TMI 143

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....ejecting their refund claim on the ground that appellant have failed to pass the bar of unjust enrichment. 2. The brief facts of the case are that the appellant imported one capital goods and paid the duty at the time of clearance of the goods. As the appellant was not satisfied with the levy of duty at the time of importation they filed the appeal before the Commissioner (Appeals) wherein it was....

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....claim was rejected. Aggrieved from the same, appellant is before me. 3. The ld. Counsel appeared and submits that the certificate of the Chartered Accountant clearly mentioned that the excess duty paid by them does not form part of the cost of production as pre-importation and post importation the prices are same and the appellant has also shown the excess duty paid by them as receivable from the....