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2018 (12) TMI 242 - AT - Central ExciseRefund claim - provisional assessment - unjust enrichment - applicability of precedent decisions - Held that:- The adjudicating authority has ventured into the merits of the matter, to hold that the refund claim is hit by unjust enrichment, without considering the fact that the Tribunal’s order is binding on him unless set aside by higher judicial forum. Since the refund claim filed by the respondent in this case has arisen out of the consequential relief granted by the Tribunal by order dated 04.05.2016, and that the said order holding the field are not set aside, and that appeals were filed were withdrawn would mean that the Tribunal’s order holds good and the adjudicating authority is required to follow the judicial discipline and should sanction the refund claim to the respondent and not to credit to consumer welfare fund. Appeal dismissed - decided against Revenue.
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