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TMI Blog2011 (7) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... ame and had subsequently filed the refund claim, which stands rejected by the lower authorities - Such, refund claim has to be examined in the light of the principles of unjust-enrichment - He submits that inasmuch as the refund was rejected on the first legal issue, the unjust-enrichment angle was examined by the lower authorities - Therefore, matter is remanded for examination of unjust-enrichme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HD/2010 dated 14.07.2010, wherein the Revenue s appeal was rejected. 3. As such, we set-aside the impugned order and hold the appellant s eligibility to the benefit of cash discount being offered by them. At this stage, the learned DR submits that the appellants had paid duty on the same and had subsequently filed the refund claim, which stands rejected by the lower authorities. Such, refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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