2015 (8) TMI 1192

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..... Biradar, Advocate For the Respondent : Shri R.K. Das, Deputy.Commissioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. CEX/GOA/VSK/10/2010 dated 15.04.2010 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the refund claim filed by the appellant before the Revenue authorities on the ground that they have been....

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....the case and also finding of the first appellate authority and submits that there is no dispute as to the fact that the appellant had exported iron ore purchased from one M/s Narvenkar to extract to ore. It is his submission that once there is extraction and export of iron ore, the question of unjust enrichment will not arise. It is also his submission that the findings recorded by the first appel....

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.... are not in consonance of law there as there is no dispute that iron ore, which was purchased by appellant as a merchant exporter, was exported. If the appellant has exported the consignment, it is a settled law that any tax paid on such exports needs to be refunded. We find that the first appellate authority has arrived at the conclusion of unjust enrichment looking at the accounting treatment gi....