2004 (3) TMI 242

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..... ty of principle of unjust enrichment to the refund claim of the respondents. The adjudicating authority applied this principle of unjust enrichment and rejected the refund claim of the respondents. But the Commissioner (Appeals) has reversed that order through the impugned order, by holding that this principle is not attracted to the case. 2. I have heard both the sides and gone through the reco .....

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..... ent of entire the excess amount, by the buyers, from the account of the respondents. Under these circumstances, the Commissioner (Appeals) has rightly held that the principle of unjust enrichment is not attracted to the case. I do not find any illegality in the impugned order passed by the Commissioner (Appeals) and the same is upheld. The appeal of the Revenue is dismissed. - - TaxTMI - TM .....

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