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2015 (1) TMI 127 - CESTAT MUMBAIDenial of refund claim - Unjust enrichment - amount deposited during investigation - and amount of pre-deposit - Held that:- Ruling of the Hon'ble Apex Court in the case of Sahakari Khand Udyog Mandal (2005 (3) TMI 116 - SUPREME COURT OF INDIA) is not applicable in the facts of this case, the facts being totally different and there is no finding in this case that the appellant have collected the disputed amount from anybody. Secondly, I find that so far the amount of ₹ 6 lakhs deposited during the investigation is concerned, the said amount was paid under protest and also relying on the ruling of this Tribunal in the case of Plas Pack Industries (2004 (2) TMI 125 - CESTAT, MUMBAI) wherein it was held that bar of unjust enrichment is not attracted. So far the amount of ₹ 4 lakhs deposited as pre-deposit under Section 35G of the Act following the Hon'ble Bombay High Court's decision in the case of Suvidhe Ltd. (1996 (2) TMI 136 - HIGH COURT OF JUDICATURE AT BOMBAY), I hold that the doctrine of unjust enrichment is not attracted on the said amount. - order of the Commissioner (Appeals) as cryptic and non-speaking as there is no finding recorded and there is failure to exercise his power, as the Commissioner (Appeals) has failed to make any enquiry regarding the ground of unjust enrichment alleged by the Revenue. - Refund allowed - Decided in favour of assesse.
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