2013 (11) TMI 532 - HC - Central Excise

Refund of amount deposited during investigation - Principles of unjust enrichment Substantial question of law - Held that - The Commissioner (Appeals) allowed the refund claim after examining the unjust enrichment - The appellant could not refer to any material or any relevant fact to enable him to assail the finding recorded by the Commissioner (Appeals) rejecting the arguments on the basis of unjust enrichment There was no substantial questions of law for consideration in the appeal Decided against Appellant.

Summary

Issues:
Appeal against the order of refund of Central Excise claim based on unjust enrichment.

Analysis:
The appellant filed a Central Excise Appeal under Section 35-G against the judgment and order of the Customs, Excise & Service Tax Appellate Tribunal. The Tribunal had earlier finalized the demand against the assessee, reducing it to Rs. 2,88,047/- with a penalty of Rs. 10,000. The appellant had deposited an amount of Rs. 10,94,263 during the investigation, which was later refunded upon application. The department filed an appeal against the refund order, which was rejected by the Tribunal. The appellant contended that the Tribunal had merely affirmed the finding of the Commissioner (Appeals) without considering the principle of unjust enrichment. The Commissioner (Appeals) allowed the refund claim after examining the unjust enrichment aspect, which was not disputed by the Revenue. The appellant failed to provide any material to challenge the Commissioner's findings. The Tribunal's order finalizing the demand had already become conclusive. Consequently, the High Court found no substantial questions of law for consideration and dismissed the appeal.