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2018 (3) TMI 120 - AT - CustomsRefund claim - unjust enrichment - bank guarantees have been encashed effecting recovery - Held that: - in the judgment of the Hon’ble Gujarat High Court order dt 28.4.2016, the appellants were allowed to furnish further documents to cross the hurdle of unjust enrichment before the Adjudicating Authority - the matter needs to be remanded to the Adjudicating Authority to decide the issue on the basis of the outcome of the pending SLP before Hon’ble Supreme Court - appeal allowed by of remand.
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