TMI Blog2014 (3) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... just enrichment have been duly considered in the Order-in-Original - Decided in favour of assessee. - Appeal No.C/88610/13 - Final Order No. A/208/2014-WZB/C-IV(SMB) - Dated:- 23-12-2013 - Anil Choudhary, J. For the Appellant : Shri Shyam Ramadi, Adv. For the Respondent : Shri Devendra Nagvenkar, Addl. Commissioner (AR) JUDGEMENT Per: Anil Choudhary: Heard the parties, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the fact that the amount of Revenue deposit was provided by main contractor M/s HCC ltd. In the Order-in-Original it is recorded, the appellant has disclosed the facts before the ld. Dy. Commissioner and it had undertaken to pass the amount of refund to M/s HCC Ltd. As per evidence on records, the appellant was found entitled to this refund for Rs. 32,44,636/-, granted vide cheque dated 13.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterates the findings of the Commissioner (Appeals). 6. Having considered the rival contentions, I find that the provisions of unjust enrichment are not attracted in this case. Further, I find the issue of unjust enrichment have been duly considered in the Order-in-Original. 7. Thus, the order of Commissioner (Appeals) is set aside and the Order-in-Original is restored. Thus the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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