2008 (5) TMI 578

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..... eved with the order passed by Commissioner (Appeals), Revenue has preferred, the present appeal. The dispute relates to refund of duty. For better appreciation, I reproduce Paras 3 and 4 of Commissioner (Appeal) s order. 3. The appellants main plea is that the refund claims were on account of short-shipped consignment and that since the goods were not exported they could not have been an occasi .....

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..... ted accordingly. 2. Revenue, in their memo of appeal, has reiterated their stand that provisions of unjust enrichment are applicable to all types of refund. However, I find that when the goods have not been, exported, the duty so paid by the assessee required to be taken as deposit. There cannot be any question of unjust enrichment inasmuch as there is no second party involved. I do not find an .....

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