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TMI Blog2017 (8) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... cal) Shri Pawan Kumar Singh, Superintendent (AR), for Appellant Shri S. P. Ojha, Consultant, for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is filed by Revenue against Order-in-Appeal No. 130-CE/LKO/2014 dated 02/09/2014 passed by Commissioner of Central Excise & Service Tax (Appeals), Lucknow. 2. The brief facts of the case are that the respondent had applied for finalizati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred appeal against said order dated 27/08/2012 before this Tribunal. In the mean time, The Assistant Commissioner, Central Excise, Raibareli disposed of the refund claims of respondent as ordered by ld. Commissioner (Appeals) through his order dated 27/08/2012 and through Order-in-Original No. R/53/RBL/2013 dated 18/03/2013 sanctioned the total refund of Rs. 1,59,81,121/- and appropriated an amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lows:- (A) The refund claim was allowed without scrutiny of documents. (B) Unjust Enrichment was not examined. (C) Interest liability was to be treated as arrears or confirmed demand and no separate Show Cause Notice was necessary for recovery of such interest. (D) Original refund claim sanction order issued in pursuance to Commissioner (Appeals) Order No. 379-381-CE/LKO/2012 dated 27/08/2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority for arriving at the interest of Rs. 36,38,430/- and for arriving at such dues due process of issue of Show Cause Notice and opportunity of being heard was not provided and that Section 11 of the Central Excise Act, 1944 did not authorize recovery of any sums which have not been adjudged and confirmed by the Competent Authority and that the said amount was not confirmed by any Adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving considered the rival contentions and on perusal of the facts on record, we find force in the arguments putforth by the Counsel of respondent. Therefore, we do not find any merit in the grounds of appeal filed by Revenue. We, therefore, dismiss the appeal filed by Revenue. Cross Objection also stands disposed. The respondent shall be entitled for consequential relief, if any, in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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