TMI Blog2014 (6) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... richment does not arise at all. Both the lower authorities have not examined the provisions of law. They merely relied on the decision of Sahakari Khand Udyog Mandal Ltd. - [2005 (3) TMI 116 - SUPREME COURT OF INDIA]. In fact, in this case the facts of Sahakari Khand Udyog Mandal Ltd. are not relevant at all. In the present case the duty has been paid wrongly in the PLA of a closed down unit which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise department. Unit No. 2 was closed down in the year 2006 and the registration certificate was surrendered on 19-6-2006. However, Unit No. 1 was functioning. While making payment of Central Excise duty from PLA on 22-12-2011, the payment was made in the account of Unit No. 2, which is closed down and was not functioning from the year 2006, instead of Unit No. l. On realizing the mistake that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They merely relied on the decision of Sahakari Khand Udyog Mandal Ltd. - 2005 (181) E.L.T. 328 (S.C.). In fact, in this case the facts of Sahakari Khand Udyog Mandal Ltd. are not relevant at all. In the present case the duty has been paid wrongly in the PLA of a closed down unit which was not required to be paid, therefore bar of unjust enrichment is not applicable. In these terms, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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