2017 (11) TMI 971

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.... Shri R.K. Sharma, for the Respondent. ORDER The appellant is in appeal against the impugned order rejecting their refund claim. 2. The facts of the case are that the appellant transferred stock of HSD to their unit on payment of duty for home consumption to their Gorakhpur Depot. The Gorakhpur depot exported some quantity of HSD from the goods transferred by the appellant to Nepal. ....

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....he duty paid stock, the duty paid on the export product on the original stage as its become refundable for which refund claim has been filed. Therefore, the matter was remanded back to the adjudicating authority for entertainment to refund claim. In remand proceedings, the adjudicating authority allowed the refund claim to the appellant but the said refund claim was challenged before the Ld. Commi....

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....adjudicating authority for entertainment of refund claim filed by the appellant, as duty paid on the said goods. The said finding of the Ld. Commissioner (A) has not been challenged by the Revenue. In that circumstances, I hold that the appellant has rightly entitled for the refund claim under Notification No. 16/95-C.E. (N.T.). 7. Whether the bar of unjust enrichment is applicable to the ....