TMI Blog2008 (7) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were cleared on payment of appropriate duty, refund of such duty cannot be claimed after issuing credit notes, is rejected - refund claim for the excess duty paid by them at the time of original clearance of the goods, is allowable - E/135 and 136/2005 - 653 and 654/2008 - Dated:- 4-7-2008 - Shri P.G. Chacko, Member (J) Shri N.J. Kumaresh, SDR, for the Appellant. Shri A.S. Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment for the excess duty paid by them at the time of original clearance of the goods. These refund claims were rejected by the original authority but allowed by the first appellate authority. Hence the present appeal of the Revenue. 2. After hearing both sides and considering their submissions, I note that the appellant objects to the refund on the ground of unjust enrichment. It is submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tribunal)]. The view taken by the West Zonal Bench (Mumbai) of the Tribunal in the same party's case was also to the same effect. The appeal filed by the Department against the decision of West Zonal Bench was dismissed by the Bombay High Court as per judgment dated 31-8-2007 in Appeal Nos. 3, 14 and 21/2007. In the impugned order, the learned Commissioner (Appeals) has rendered correct decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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