2017 (9) TMI 1957

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....Appellant. Shri Mohammad Altaf, Assistant Commissioner (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order wherein refund claim filed by the appellant has been rejected on the grounds of unjust enrichment. 2. The brief facts of the case are that the appellant is manufacturer of sugar and molasses. The appellant was paying Service Tax on Inwards Go....

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....re whatever service tax was paid, they are seeking refund of the same. In that circumstances bar of unjust enrichment is not applicable, as they are maintained sufficient balance in their Cenvat credit account during the impugned period. It is further submitted that as the price of sugar is fixed, in that circumstances doctrine of unjust enrichment is not applicable as whatever duty is payable by ....