2015 (10) TMI 1175

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..... ed 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 the amount after clearance of the goods at the instance of the Range Officer. The issue raised by Learned Authorised Representative was not before the lower authorities and even in grounds of appeal before the Tr .....

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..... y, a show cause notice dated 22.07.2009 was issued demanding the Education Cess and Higher Secondary Cess paid on Sugar Cess. The Respondent also filed refund claim of the amount of ₹ 9,16,946.00/- paid by mistake. Adjudicating Authority rejected the refund claim on the ground of unjust enrichment. Commissioner (Appeals) set-aside the Adjudication Order. 3. The Learned Authorised Represen .....

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