2017 (1) TMI 280

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.... ORDER The respondent had imported certain goods. The dispute arose between Revenue and respondent regarding valuation of the imported goods and the same was settled by the Tribunal in favour of respondent. Meanwhile, the respondent had filed a refund claim, which was sanctioned by the lower authorities. The lower authorities also examined the issue of unjust enrichment and came to a concret....

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....ondent argued that they had produced a C.A. certificate and sample invoice to the original adjudicating authority as well as the first appellate authority. They have also produced a copy of the Balance-sheet before both the authority and after examining the facts only, both the lower authorities have come to the conclusion that there is no case of unjust enrichment.  4. I have gone through....