2011 (12) TMI 439

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..... Commissioner (AR), for the Respondent. ORDER The appellant are in appeal against the impugned order wherein the order of sanctioning the refund claim was set aside by the Commissioner (Appeals) on the ground of unjust enrichment. The facts of the case are that the appellant are 100% EOU and they have imported certain inputs which were cleared by them as such. For payment of duty on these goods t .....

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..... l itself for disposal. 3. It is an admitted fact that the duty has been paid twice i.e. custom duty was paid by debit to Cenvat credit account and further paid through PLA. It is not the department's case that the appellant had recovered duty twice from the customers. Therefore in these set of facts, bar of unjust enrichment is not applicable to the case. As we have held that bar of unjust e .....

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