2010 (11) TMI 1014

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....al) By this appeal, the appellant is seeking their refund claim of the duty paid by them on their imports of goods, which were used by them for manufacturing of the goods exported. Although, the lower authorities below have sanctioned the refund claim but denied the same to the appellant on the ground that appellant has failed to pass the bar of unjust enrichment. Against that order the appellant....

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....ted that in this case the appellant has failed to prove that they have exported the goods manufactured from the goods on which they have suffered the duty. Hence, the bar of unjust enrichment is applicable in this case which the appellant has failed to prove before the lower authorities. Hence, the impugned order is to be confirmed. 4. Heard both sides. 5. As the appellant has submitted that the....