TMI Blog2007 (5) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... 40/2006-Mum - Final Order No. A/826/2007-WZB/(SMB) - Dated:- 29-5-2007 - [Order per] - This appeal is directed against Order-in-Appeal No. PI/439/05 dated 30-11-2005. 2. None appeared on behalf of the respondents despite notice since the issue is a narrow compass the appeal is taken up for disposal in the absence of the respondents. 3. Heard learned S.D.R. it is submission of the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder No. CIII/2046-51/WZB/03 dated 15-10-2003, against which the revenue has not preferred any appeal. The Tribunal order has become final between the parties and in the absence of any challenge, an amount paid under protest as a deposit is liable to be refunded to the respondent. 6. The learned Commissioner (Appeals) has come to the finding as under "I have carefully considered the Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants have also relied upon the following-case laws - (1) CCE, Nasik v. Siemens Ltd., [2005 (67) RLT 104 (CESTAT - Mum.)] wherein it is held that payments made to enable filing appeal in terms of Section 35F were deposits and not payments of duty - bar of Section 11B to its consequential refund, not applicable -refund application not required to be filed - appeal dismissed. (2) Nati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and there is no question of unjust enrichment. Therefore, the Order-in-Original is not sustainable and the appeal is liable to be allowed." From the above reproduced finding of the Commissioner (Appeals) it can be seen that learned Commissioner (Appeals) has correctly applied law as settled by the Tribunal in such kind of situation. To my mind the impugned order is correct, legal and proper and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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