TMI Blog2023 (8) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... nt collected from ONGC with the Central Government. Sub-Section (2) to Section 11D provides that upon adjustment of the tax pursuant to finalization of assessment, if any surplus is left, then either such surplus shall be credited to the Fund (Consumer Welfare Fund) or, as the case may be, refunded to the person who has borne incidence of such amount, in accordance with the provisions of Section 11B - admittedly, there is no dispute on the fact that the Respondent Assesee has borne the incidence of the amount of Rs 97,67,087/-. Principles of unjust enrichment - HELD THAT:- As informed by the Counsel for the Respondent, that the pursuant to directions in the Order-in-Appeal for remand on the ground of unjust enrichment, the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected on the ground that the claim of refund does not fall under the provisions of Section 11D(2) of the Act, as the very Heading of the Section provides for deposit of excess duty collected with the Central Government. 3. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) who wide impugned Order-in-Appeal dated 31/03/2006, held that the appellant is entitled to refund as they have borne the incidence of duty and granted refund of excess amount paid. However, the Commissioner (Appeals) was pleased to remand on the issue of unjust enrichment. Revenue is in appeal against the Order-in-Appeal on the ground that the Appellate Authority ignored the other issue, i.e. time barred issue in filing of the refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt, the date of such judgement, decree, order or direction. As the issue involved in this appeal is prior to 11.5.2007, the aforementioned amendment is not applicable. Accordingly, he prays that the Revenue s appeal may be dismissed. 5. Having considered the rival contentions we like to refer to Section 11 D(2) which reads as follows: The amount paid to the credit of the Central Government under sub-section (1) shall be adjusted against the duty of excise payable by the person on finalization of assessment and where any surplus is left after such adjustment, the amount of such surplus shall either be credited to the Fund or as the case may be refunded to the person who has borne the incidence of such amount in accordance with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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