2005 (11) TMI 9

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....ppellants, we find that originally, the appellant was granted the refund of duty paid twice inadvertently by them in respect of the yarn. Subsequently, proceedings were initiated for recovery of the same as erroneous refund on the ground that the same was hit by the provisions of unjust enrichment. 2. It has been explained by us that there is no dispute on merits that the duty was paid by mista....

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....ally assessed is not received by the appellants from the customers, who returned goods. 3. We find that it is a case where there was a dispute about the duty required to be paid by the appellants and actually paid by them. In fact instead of paying a sum of rupees "A", the appellants have paid the same quantum of rupees plus 2A i.e. two times. The above is definitely a mistake on the part of th....