2004 (5) TMI 483

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..... s appeal which has been filed by the appellants against the impugned order passed by the Commissioner (Appeals), the issue relates to the applicability of principle of unjust enrichment to the refund claim. 2. The learned Counsel has contended that the principle of unjust enrichment did not apply to the refund claims lodged by the appellants as the same related to the inputs which were rejected .....

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..... e rate of 78% ad valorem instead of at 16% chargeable thereon. They thus paid excise duty of Rs. 14,383/-. Similarly, they paid excise duty of Rs. 29,000/- while returning the inputs received from the manufacturer M/s. Refrigeration RPHYR under invoices dated 29-1-2001 as they paid duty at the rate of 96% instead of 16% chargeable thereon. It is a case where according to the appellants themselves, .....

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