2004 (2) TMI 581

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..... ue involved in this case relates to applicability of the clause of unjust enrichment to the refund of customs duty sanctioned to the appellants. The Deputy Commissioner ordered that the sanctioned amount of refund be credited to the Consumer Welfare Fund. The Commissioner (Appeals) reversed the decision of the Deputy Commissioner. Hence the instant appeal by the Revenue against the impugned order .....

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..... uring viz. Pentaerythritol quoted in the Chemical Trade Intelligence from November 1997 to February 1999, which show a downward trend from Rs. 55.51 per kg. to Rs. 38.81 per kg. The sales invoice copies of the appellants also show the downward trend in the prices in local market from Rs. 79 per kg. to Rs. 54 per kg. The Revenue appeal merely contests that Commissioner (Appeals) ought not to have a .....

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