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2015 (10) TMI 1175 - CESTAT AHMEDABAD

2015 (10) TMI 1175 - CESTAT AHMEDABAD - TMI - Denial of refund claim - Unjust enrichment - Held that:- Adjudicating Authority had proceeded on the basis of the respondent failed to fulfill the condition of unjust enrichment. Commissioner (Appeals) had given the detail finding on this issue. It has been observed that unjust enrichment is not applicable in this case because the said Education Cess was paid by the respondent after clearance of the goods. It is also noted that the respondent paid th .....

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. Das Revenue filed this appeal against the order of the Commissioner (Appeals) where the adjudication order was set-aside. 2 After hearing the Learned Authorised Representative for the Revenue and the perusal of the records, I find that the respondent deposited Educated Cess & Higher Education Cess paid on Sugar Cess amounting to ₹ 9,19,946.00/- at the instance of the Range Officers in order to avoid a legal complicity vide debit entry No. 328 dated 31.05.2009. Subsequently, a show ca .....

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