2017 (5) TMI 811

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....r the Appellant Shri Atul Handa, A.R. for the Respondent ORDER Per Ashok Jindal The appeal has been filed against the impugned order wherein the refund claim has been denied to the appellant, on the ground of bar of unjust-enrichment. 2. The facts of the case are that the appellant is 100% EOU and clearing the goods to the DTA as well as in the open market. During the impugned perio....

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.... amount of AED in the invoice and the same has been paid by the customers. 3. Heard both sides and considered the submissions. 4. Ld. AR for the Revenue submits that, as the appellant has shown the amount of duty in the invoice and the same has been recovered from the customers, in this situation, it is not the case of the appellant that they have given credit of the duty amount to the custo....

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....f all duties therefore, the price was fixed. In that circumstances, the bar of unjust enrichment is not applicable to their case. He took support of the decision of the Hon ble Punjab & Haryana High Court in the case of CCE, Gurgaon vs. Uniproducts (India) Limited  2009 (238) ELT 735 (P&H). 6. On careful consideration of the submissions made by both sides, I find that the sole issue before....