2010 (11) TMI 1014

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....resentative ORDER Per :  Ashok Jindal, Member (Judicial) 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 faile....

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....of unjust enrichment is not applicable to their case. 3. On the other hand, the learned DR submitted 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....