2015 (10) TMI 836

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..... .R. : For the Respondent ORDER: PER ASHOK KUMAR ARYA Both the parties have been heard. 2. This is an appeal filed by M/s Paper Packaging (P) Ltd., Shimoga against the order-in-appeal No. 182/2003-C.E. dated 23.06.2003, passed by the Commissioner (Appeals), wherein learned Commissioner (Appeals) disallowed the refund of Rs. 92,111/- which had been sanctioned by the lower authority namely, Deput .....

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..... er of the Commissioner (Appeals) has not been based on the facts on record and does not deserve sustainability under the eyes of the law. 3. It is unfortunate that for a small amount of Rs. 92,111/-, the appellant has been fighting the case for about last 20 years. From the facts on record and the discussion above, it is clear that there has been no unjust enrichment to the appellant namely, M/ .....

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