2010 (2) TMI 1302

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....) 1. After examining the records and hearing both sides, we note that the short question involved in this case is whether the refund claim filed by the appellant is barred by unjust enrichment. By virtue of the Tribunal's Order No. A/289/06 dated 2.2.06, which was passed in appeal No. C/34/00 filed by the appellant, they became entitled to claim refund of the amounts of fine and penalty ear....