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2016 (2) TMI 451 - CESTAT CHENNAI

2016 (2) TMI 451 - CESTAT CHENNAI - TMI - Entitlement to refund claim - Held that:- It is elementary principle of jurisprudence that the duty if any, paid excessively should not enrich the State at the cost of the citizen. Therefore, the Adjudicating authority is directed to examine whether any duty was paid in excess of the duty actually payable in respect of 69 chassis as pleaded by learned counsel. If there is any excess payment that should not be retained with the State but should be refunde .....

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1/2015 - Dated:- 26-10-2015 - D. N. Panda, Member (J) For the Appellant : Mr M Kannan, Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Learned counsel that M. Kannan submits that perusal of the appellate order does not throw light as to whether learned Commissioner (Appeals) has examined the reasons why the refund in respect of 69 chassis arises. It was his duty to give effect to para 5 of the order of the Tribunal in the case of the appellant as reported in 2011 (264) E.L.T. 518 (Tri.- .....

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r and above the liability was paid. Therefore such excess permanent requires scrutiny with the assistance of the appellant. 3. Revenue on the other hand says that the appellate commissioner has passed an appropriate order. The appellant lost its right after the Tribunal's order and no refund arose thereby. 4. Heard both sides and perused the records. 5. There is no whisper in the impugned order as to the reason why refund arises. It is therefore necessary to refer to para 5 of the order of t .....

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