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2018 (6) TMI 528 - AT - CustomsRefund of Customs Duty paid - unjust enrichment - case of appellant is that their final product price is also LME based and has no relation to the cost of the raw materials including the customs duty paid by them - whether grant of such refund would result in unjust enrichment to the assessee or not? - Held that:- The said issue stands considered by the Hon'ble Supreme Court in the case of State of Rajasthan & Others Vs. Hindustan Copper Ltd., [1997 (11) TMI 516 - SUPREME COURT OF INDIA], laying down that where the price of the copper is fixed by MMTC on the basis of the prevailing price fixed by the LME, the unjust enrichment angle will not be involved - appeal allowed - decided in favor of appellant.
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