EOU Entitled to Duty Refund on Furnace Oil for Exported Goods; Unjust Enrichment Principle Not Applicable.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund - the appellant is a 100% EOU and exporting 100% of their final product. The duty was paid on the furnace oil which was used in the manufacture of exported goods. Therefore, by virtue of above sub-clause (a) the unjust enrichment is not applicable in the fact of the present case. - AT....