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2013 (12) TMI 586 - AT - CustomsRestoration of appeal - Clearance from committee of disputes - Refund claim rejected on the ground of unjust enrichment - Held that:- Revenue has filed this appeal on 20-7-2008 which was dismissed by this Tribunal on 30-12-2009 holding that the Revenue has not applied for clearance from COD, therefore, obtaining of COD clearance does not arise. Therefore, the appeal was dismissed for want of COD clearance. Admittedly, when the application for restoration of appeal is filed, again clearance of COD was not obtained. The reliance by the learned SDR is not applicable to the facts of this case as when the order was passed dismissing the appeal for want of COD clearance and at the time of filing the application for restoration of appeal, the order in the case of ONGC (1991 (10) TMI 58 - SUPREME COURT OF INDIA) was in operation wherein it was held that to file an appeal before CESTAT, COD clearance is required. If the application for restoration of appeal is allowed, which was dismissed following the decision of ONGC for want of clearance from COD, then all the appeals dismissed prior to the decision of Electronic Corporation of India (2011 (2) TMI 3 - Supreme Court) shall deserve for restoration, which will certainly an abuse of law - Decided against Revenue.
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