TMI Blog2007 (8) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... The short issue involved in the present appeal is as to whether the refund claimed by the appellant shall be hit by the bar of unjust enrichment or not. It is the appellant s case that said deposit was made after the adjudication by the original authority and as such would not be hit by unjust enrichment. On the other hand, I find that the Commissioner (Appeals) has observed that the deposit wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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