2015 (1) TMI 123

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....ole, JC (AR), for the Appellant. Shri Sachin Chitnis, Advocate, for the Respondent. ORDER The Revenue is in appeal against the impugned order allowing the refund claim filed by the respondent holding that same is within time and bar of unjust enrichment is not applicable. 2. The brief facts of the case are that during the period 1987-92, the respondent procured certain advance aga....

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....that as refund claim has been filed within one and half month of the order passed by the Tribunal. Further he also examined the issue of unjust enrichment which has been supported by the Chartered Accountant certificate and the gate passes issued at the time of clearances of the goods and held that bar of unjust enrichment is not applicable. Aggrieved from the said order, Revenue is before me. The....