SRIGANGANAGAR BOTTLING CO. Vs. CC

JUDGEMENT

(1.) Heard both sides.

(2.) The appellant filed this appeal against the order -in -appeal passed by the Commissioner (Appeals) whereby the refund claim of the appellant was rejected on the ground of unjust enrichment.

(3.) The contention of the appellant is that they made import of capital goods along with spare parts and the spare parts were separately assessed and the appellant paid duty and also challenged the assessment order. The matter went up to the Tribunal and the Tribunal set aside the assessment order whereby the spare parts are separately assessed. The appellant filed refund claim in respect of the excess duty paid under Section 27 of the Customs Act. The refund was rejected on the ground of unjust enrichment.