TMI Blog2008 (1) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... MEMBER (TECHNICAL) Per: Mrs. Archana Wadhwa, Member (Judicial) A very short issue is involved the present appeal. The adjudicating authority originally granted refund of duty excess paid in respect of physician's sample distributed free of cost. On appeal by the Revenue, the Commissioner (Appeals) held that the refund claim was hit by unjust enrichment. In as much as the appellant mus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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