2009 (7) TMI 746

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..... was made on the basis of judgment of the CESTAT - law declared by the Tribunal is applicable to all the assessees similarly situated. - ST/115 OF 2009 - A/1456 OF 2009-WZB - Dated:- 9-7-2009 - MS. ARCHANA WADHWA, JUDICIAL MEMBER 1. After hearing both the sides, I find that Commissioner (Appeals) has remanded the matter to Original Adjudicating Authority with following directions:— "Further, .....

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..... orders are orders in personem and not orders in rem. Thus, whether the refund to the appellant is admissible on the basis of decision in the case of Navinon Ltd. also needs to be carefully examined." 2. Though, I am in agreement with the learned Commissioner, that the provisions of unjust enrichment has to be examined, I find no merits in the observations made by him that the CESTAT's orders are .....

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