2009 (7) TMI 992 - AT - Central Excise

Summary

Issues involved:
1. Interpretation of documents leading to the conclusion of unjust enrichment.
2. Request for conversion of order from dismissal to allowing the appeals.

Analysis:

1. The Tribunal dismissed the appeals of the assessees based on the lower authority's decision that the refund claims would result in unjust enrichment. The counsel for the applicants argued that the endorsement on documents indicating payment of arrears should not lead to the conclusion of unjust enrichment. The JDR contended that the Bench's interpretation was valid, and the assessees wanted their interpretation to be accepted. The Tribunal found no mistake in its final order and rejected the applications, stating that appreciation of evidence differently does not constitute an apparent mistake.

2. The assessees sought to convert the order of dismissal into an order allowing the appeals by asserting that the bar of unjust enrichment did not apply to them. However, the Tribunal, after considering the arguments, did not find any grounds to change the original decision. The request for conversion was denied as the Tribunal was not convinced that any mistake was made in the initial order. The applications were dismissed, affirming the decision regarding unjust enrichment and the dismissal of the appeals.