TMI Blog2013 (11) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... - appellants are entitled for refund claim. - Decided in favour of assessee. - E/2269/2005-Mum - Final Order No. A/845/2013-WZB/C-IV(SMB) - Dated:- 14-11-2013 - Shri Ashok Jindal, Member (J) Shri Prasad Paranjape, Advocate, for the Appellant. Shri Ahibaran, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The appellants are in appeal against the impugned order wherein their refund claim has been rejected on the ground of limitation as well as unjust enrichment. 3. Brief facts of the case are that the appellants are manufacturer of excisable goods falling under Chapter Heading Nos. 3921.91, 5603.00 and 5903.10 of the Central Excise Tariff Act, 1985. In terms of the first proviso to Para 2 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the order dated 12-3-2004 of the Tribunal, the appellant filed a refund claim of ₹ 41,01,467/- paid by them with appropriate interest. The said refund claim was rejected by the adjudicating authority on the ground of unjust enrichment and the same was confirmed by the Commissioner (Appeals) holding that the refund claim is barred by limitation and bar of unjust enrichment is applicable. Against the said order, the appellant is before me. 4. The learned Counsel for the appellant submits that they paid the amount in dispute through PLA during the course of investigation. The demand confirmed against them was set aside by this Tribunal. In consequence to the Tribunal s order dated 12-3-2004, they filed refund claim which is well w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the applicability of bar of unjust enrichment the Hon ble Apex Court has held that in the case of Sahakari Khand Udyog Mandal Ltd. (supra) that the amount of duty recovered from the buyer of the goods attracts bar of unjust enrichment but in this case the amount in dispute has been paid by the appellant through PLA. Therefore the facts of the case of Sahakari Khand Udyog Mandal Ltd. (supra) are not applicable to the facts of this case and the same with the case of Allied Photographics India Ltd., (supra). In that case also the Hon ble Supreme Court held that the amount paid under protest after final assessment attracts bar of unjust enrichment whereas unjust enrichment is not applicable to the refund consequent to finalization of assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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