2016 (11) TMI 693

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....te Present for the Respondent: Shri G.M. Sharma, AR PER: ASHOK JINDAL The appellant is in appeal against the impugned order rejecting refund claim on account of unjust enrichment. 2. The facts of the case are that on 19.5.2005, the appellant removed certain capital goods which have been used in the manufacture of final products in their factory. At the time of removal of such capital g....

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....016 holding that as initially the adjudicating authority has rejected the refund claim on merits and have not entertained the issue of unjust enrichment. Therefore, there is no infirmity in the impugned order of the Commissioner (Appeals) to remand back the matter to the adjudicating authority to entertain the issue of unjust enrichment. Therefore, the appeal was dismissed by this Tribunal. 3. ....

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....ing the said period. In that circumstance, the appellant has been able to pass the bar of unjust enrichment. In that, circumstance, the refund claim is to be granted. 5. On the other hand, learned AR opposed the contention of the learned Counsel and submits that in the earlier round of litigation, the matter was reached to this Tribunal and this Tribunal has rejected the appeal filed by the app....