2014 (12) TMI 271

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....ri Vishal Agarwal, Adv. ORDER Per: Ashok Jindal: Revenue is in appeal against the impugned order wherein Comm. (Appeals) allowed the refund claim of the respondent of excise duty paid by them holding that the bar of unjust enrichment is not applicable to the facts of the case. 2. The brief facts of the case are that the respondents had cleared their finished goods on payment of duty @ 16% to t....

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....d decision, the impugned order has been passed by the Commissioner (Appeals) is not sustainable as issue is in jeopardy. Therefore, impugned order is to be set aside. 4. On the other hand, ld. counsel for the respondent appeared and submits that in this case, it is admitted position that the customers have not paid excise duty over and above 8% which is payable by them as per Notification no.16/0....