2020 (1) TMI 234

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..... spondent ORDER After hearing both sides duly represented by Shri Vidyadhar S. Apte, Advocate and Shri Anil Choudhary, DC (AR), I note that the refund of duty paid by the assessee arose to them as a result of finalisation of the provisional assessment. Such refund claim of Rs. 18,24,986/- stands rejected by the lower authorities on the ground of unjust enrichment. From the impugned order, I find .....

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..... no. no. PUN-SVTAX- 000-APP-40-2017-18 dated 22.05.2017 passed by the Commissioner (Appeals). Learned Advocate further submits that Revenue had challenged the said order before the Tribunal, who vide their final order no. A/92157/17 dated 06.10.2017 rejected the revenue's appeal on merits. As such, he submits that inasmuch the issue stands decided in their favour, the impugned order is not sustaina .....

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