U.P. TWIGA FIBERGLASS LTD. Vs. CCE

JUDGEMENT

(1.) IN this appeal which has been filed by the appellants against the impugned Order -in -Appeal, the controversy centres round the question as to whether the principle of unjust enrichment is attracted to the refund claim of the appellants or not. By applying this principle, the Commissioner (Appeals) has rejected the refund claim of the appellants and affirmed the Order -in -Original of the adjudicating authority through the impugned order.

(2.) 1 The facts, out of which this controversy has arisen, may be briefly stated as under:

(3.) WE have heard both sides and gone through the record.