TMI Blog2017 (12) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... 22700/2017 - Dated:- 6-11-2017 - Shri S.S. Garg, Judicial Member Mr. V. M. Doiphode, Advocate - For the Appellant Mr. Parasivamurthy, AR - For the Respondent ORDER Per: S.S. GARG The present appeal is directed against the impugned order dated 30.3.2016 passed by the Commissioner (A), whereby the Commissioner (A) has partially allowed refund claim to the extent of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pending disposal of appeal, the order passed by the lower authority was stayed and accordingly, the refund claim was kept in abeyance. Consequent to final decision in the matter, the issue has been taken up for decision. After due process of adjudication, the jurisdictional Assistant Commissioner passed the impugned order sanctioning the refund and allowed the entire sanctioned amount to be credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to amounts deposited during investigation and accordingly, held in para 9.3 that bar of unjust enrichment does not apply to ₹ 6 lakhs which was paid as pre-deposit. He further submitted that the Commissioner (A) has erred in holding that in respect of balance amount, bar of unjust enrichment is applicable. Learned counsel also submitted that the learned Commissioner (A) has failed to tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the case of CCE, Chandigarh vs. Modi Oil General Mills reported in 2007 (210) ELT 342 (P H) wherein the Hon ble High Court dismissed the Revenue s appeal on the ground that the Hon ble Tribunal recorded the finding of the fact that incidence of duty could not be transferred to buyers after date of clearance as duty had been paid on a subsequent date. In the appellant s case also, admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the various decisions relied upon by the appellant, I am of the considered view that in the present case, bar of unjust enrichment is not applicable since the duty has been paid much after the clearance of the goods. Further, I also find that the issue is squarely covered in favour of the appellant by various decisions cited supra and by following the ratios of the said decisions, I am of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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