9911796707
TMI Blog2016 (12) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant is in appeal against the impugned order denying the refund claim. 2. The brief facts of the case are that the appellant was paying duty under protest on the premises that their activity does not amounts to manufacture. The said issue has already been settled by this Tribunal and this Tribunal vide Final Order No. 408/2000 dated 15.03.2000, held that the activity undertaken by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecide the issue whether the appellant has passed the bar of unjust enrichment or not. In remand proceedings, it was held the appellant is not entitled for refund claim as the duty has been paid from the Modvat amount, it was held to irregular and cannot be refunded. The said order was confirmed by the Ld. Commissioner (A). Aggrieved from the said order, the appellant is before me. 3. The Id. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide afresh therefore, both the authorities below has decided the issue afresh in the facts of the circumstances of the case. 5. Heard the parties and considered the submissions. 6. In the earlier order of this Tribunal 26.10.2004 this Tribunal remanded the matter back with the following observations. 2. We find that in this case the lower authorities had not gone into the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the appellant has produced the invoice which is reproduced as under: As per the invoice, it is clearly mentioned that the appellant is not recovering any amount from their buyers towards duty and the buyers have not paid any amounts to the appellant towards duty. In that circumstances, I hold that the appellant has passed the bar of unjust enrichment. Therefore, the appellant is entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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