2008 (2) TMI 165

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..... Original dated 7.11.2006, the Asstt. Commissioner sanctioned claim for refund of Rs. 3,90,424/- to the appellants herein holding that the bar of unjust enrichment did not arise since the duty has been paid much after  the import of the subject goods.  A second Order-in-Original dated 21.2.07 passed by the same officer,  sanctioning  refund claim of the same amount but directed .....

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.....     2. I have heard both sides and find merit in the submission of the appellants that once the claim for refund was sanctioned by the Asstt. Commissioner by order dated 7.11.06; the only action that could have been taken was filing an appeal by the Revenue before the Commissioner (Appeals) if the bar of unjust enrichment was attracted to the facts of the case.  Once the Asst .....

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