2013 (1) TMI 152

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..... us/Commr(A)/AHD dated10.08.2011, vide which the first appellate authority has held that refund sanctioned by the adjudicating authority needs to be considered by the adjudicating authority from the unjust enrichment point of view.   2. The relevant brief facts that arise for consideration are that appellant herein deposited an amount of Rs. 6,93,007/- in respect of the goods imported by him. .....

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..... ellant, I find that the main thrust of the appellant s appeal is that the question of unjust enrichment does not arise in this case as the amount payable has already been deposited. On perusal of the impugned order, I find that the first appellate authority has only remanded the matter back for consideration of provisions of unjust enrichment and in this case, I find that the amount has been paid .....

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