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2010 (4) TMI 626 - CESTAT, NEW DELHIMiscellaneous Application seeking implementation – are dismissed - orders of the original authority and the Commissioner (Appeals) relating to the Tribunal’s order dated 27-3-2002 is in their favour on unjust enrichment angle - Tribunal has clearly noted that an appealable order has already been passed - Held that: - no explanation was forthcoming as to why the applicant did not prefer an appeal before the Commissioner (Appeals). No explanation is forthcoming as to why they should take two years to file another application for implementation of the order dated 27-3-2002 even after their earlier Miscellaneous Application for implementation of the same has been dismissed by Misc. Order dated 7-9-07.
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