2010 (12) TMI 80

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..... D has not been passed on the buyers by the appellants, the same is sufficient as per the Boards circular no. 18/10 Cus dated 8.7.2010, the discharge the liability of bar of unjust enrichment and the bar of unjust enrichment is not applicable to the case of the appellants. Accordingly, the appellants are entitled for refund claim. - C/1227/09 - A/5/2011-WZB/C-IV(SMB) - Dated:- 8-12-2010 - Mr. A .....

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..... 2. Shri C.M. Sharma, (consultant on behalf of the appellants) submitted that as per circular 18/10 dated 8.7.2010 the appellants required to produce the Chartered Accountant certificate to discharge their liability of bar of unjust enrichment which they have filed before the adjudicating authority while claiming the refund. As per the above said circular which is binding on the departmental offi .....

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