2006 (7) TMI 434

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..... ed JDR. The respondents are called absent. 2. The issue involved in this appeal is about applicability of principle of unjust enrichment. In the instant case, refund was claimed after finalization of provisional assessment of bill of entry. The Commissioner (Appeals) while relying upon the decisions of the Supreme Court in the case of CCE v. Allied Photographics - 2004 (166) E.L.T. 3 and in the .....

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..... e Commissioner (Appeals) in respect of sending the goods outside India is also under attack for the purpose of Section 27 of the Act. There is no exception whether the excess duty paid goods utilized in India or abroad. This submission remains uncontroverted. Therefore, I am of the view that the impugned order passed by the Commissioner (Appeals) is not sustainable and as such the same is set asid .....

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