2017 (11) TMI 749

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....n, Member (T) Shri A.K. Tripathi, Advocate, for the Appellant. Shri H.C. Saini, DR, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The issue involved in these three appeals is the same and hence, these are disposed of by this common order. 2. The appellant is a Government of India undertaking under Ministry of Defence and is engaged in the manufacture of ....

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....ged before the first appellate authority, he held that appellant was eligible for the refund on merits however, the claims were hit by the doctrine of unjust enrichment under Section 11B. In the present appeal, the appellant sought payment of refund in cash to them. 3. With the above background, we heard Shri A.K. Tripathi, ld. Advocate and Shri H.C. Saini, ld. DR. 4. The submissio....