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2010 (12) TMI 77 - CESTAT, MUMBAIRefund - twice payment of duty - assessee filed a refund claim for the amount of duty (Rs. 5,87,157/-) which was paid in November-December, 2006 on the ground that they paid duty on the same goods twice. - held that: - the ld.Commissioner (Appeals) examined the records and established correlation between the goods on which duty was paid in November-December, 06 by the respondent and the goods which was sold on payment of duty in March, 2007. The present appeal of the Revenue does not contain any material to enable this tribunal to disturb the correlation established by the lower appellate authority. - Though refund is allowable, matter remanded back to reconsider the issue of unjust enrichment.
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