2004 (3) TMI 242

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....inst the impugned order-in-appeal, the issue relates to the applicability of principle of unjust enrichment to the refund claim of the respondents. The adjudicating authority applied this principle of unjust enrichment and rejected the refund claim of the respondents. But the Commissioner (Appeals) has reversed that order through the impugned order, by holding that this principle is not attracted ....