TMI Blog2011 (9) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... held in favour of the assessee, which has attained finality and the Madras High Court judgment is operative, we cannot make out the ground on which these proceedings are initiated - It is made clear that while issuing notice, they should bear in mind that the question of unjust enrichment cannot be gone into over again, as the finding in favour of the assessee has attained finality - Appeal is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e gone through the entire material on record. This is third round of litigation. The authorities by an order dated 23-10-1990, rejected the refund claim of Rs. 4,48,188/- as time-barred. In the first round of litigation which went up to Tribunal, the said order was set aside and the matter was remanded for fresh consideration. After such remand, again the Asst. Commissioner rejected the claim on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of M/s. Addison Co. [1997 (93) E.L.T. 429 (Tribunal)], the Tribunal has held that post clearance transaction by issue of credit note is not the concern of the Excise authorities and not liable to be refunded. The said order of the Tribunal has been set aside by the Madras Court [2001 (129) E.L.T. 44 (Mad.)] against which an appeal is preferred and pending before the Supreme Court [2003 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld bear in mind that the question of unjust enrichment cannot be gone into over again, as the finding in favour of the assessee has attained finality. Secondly, on the ground that the Tribunal has taken a particular view in Addison s case, show cause notice cannot be issued, because that order has been set aside by the Madras High Court. If there is any other ground than these two grounds, they a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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