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2015 (10) TMI 1224 - CESTAT CHENNAI

2015 (10) TMI 1224 - CESTAT CHENNAI - TMI - Denial of refund claim - duty paid on the intermediate product cleared to their buyers - Unjust enrichment - Held that:- LAA in the impugned order dealt the issue in detail and also relied on the apex court's judgment in the case of Sahakari Khand Udyog Mandal Ltd. Vs CCE [2005 (3) TMI 116 - SUPREME COURT OF INDIA]. He also relied Tribunal's Larger Bench decision in the case of SRF Ltd. Vs CC Chennai [2005 (5) TMI 91 - CESTAT, NEW DELHI]. The appellant .....

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ind any infirmity in the impugned order - Decided in favour of assessee. - Appeal No. E/228/2010 - Final Order No.40669/2015 - Dated:- 19-6-2015 - Shri R. Periasami, Technical Member, J. For the Petitioner : None For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER The appellant filed appeal against Commissioner (Appeals) order dt.8.3.2010. This appeal was listed for hearing on several occasions when none appeared for appellant. When the matter was listed on 6.2.2015 and on 22.5.2015 and t .....

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should fall under Tariff item 15A and confirmed the duty and the appellant paid the differential duty of ₹ 15,38,334/- under protest. The matter was taken up by assessee before Hon'ble Supreme Court and Consequent to Supreme Court's order dt.21.8.2001, they filed the refund claim for ₹ 15,39,603/-. The adjudicating authority in his de novo order dt.29.3.2006 sanctioned the refund amount but credited the same to the Consumer Welfare Fund as the refund is hit by doctrine of unj .....

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