2007 (12) TMI 99

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... very of duty does not arise when the initial payment of duty is accepted and refund is not being claimed of the initial duty paid and duty is paid second time - unjust enrichment not applicable – refund allowed - E/692/2007 - A/1698/2007-WZB/C-IV/(SMB), - Dated:- 7-12-2007 - Shri K.K. Agarwal, Member (T) [Order].- The brief facts of the case are that the appellants have cleared some goo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng was transferred to the welfare fund. 2. The appellants have submitted that it is a settled law that if the duty is paid subsequent to the clearance of the goods the plea of unjust enrichment cannot be raised unless there is a proof with the department to show that the duty has been subsequently recovered. It is an admitted fact in the present case that duty was paid at the time of clearance .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X