Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 74 - CESTAT MUMBAIRecovery of refund claim allowed erroneously - Hon’ble Apex Court [2003 (2) TMI 210 - SUPREME COURT OF INDIA] allowed the Revenue’s appeals and restored the order of the Asst. Collector dated 8-6-1982 approving the classification of shells and slides under TI 17(4) - Held that:- Plainly the assessee is obliged to make restitution. The Revenue honoured the Tribunal’s order and made the refund. Upon reversal by this Court of the Tribunal’s order, the assessee was bound in law to restitute the amounts of such refund to the Revenue - If refund was granted in pursuance of the order of the Tribunal and the said order of the Tribunal was subsequently reversed by an order of the Supreme Court, that itself would require the assessee to make restitution of the sum that the Revenue had refunded to it pursuant to the Tribunal’s order. The refund was sanctioned to the appellant pursuant to the Tribunal’s order. The said order of the Tribunal was reversed by the Hon’ble Apex Court order [2003 (2) TMI 210 - SUPREME COURT OF INDIA]. On such reversal, the appellant was required to suo motu restitute the sum to the Revenue which they did not do. Therefore, show cause notice was issued (within a period of six months from the date of the Apex Court’s order) for recovery of the refund wrongly granted and the demand was confirmed along with interest. There is absolutely nothing wrong or illegal in confirmation of such demand as such an order only seeks to enforce the Apex Court’s decision. Therefore, the impugned order is sustainable in law and accordingly we uphold the same - Decided against the assessee.
|