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TMI Blog2003 (12) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Respondent. [Order]. In these appeals, the Revenue has made challenge to the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original and allowed the refund of the duty amount to the respondents. 2. The facts are not much in dispute. The respondents are engaged in the manufacture of bars and dispute regarding the classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that since the duty was paid under protest which was never vacated by the Department by passing any order, and that after the passing of the order by the Apex Court, the Department was duty bound to refund the excess differential duty charged from the respondents after the clearance of the goods. 4. The learned JDR has contended that the refund claims were required to be filed after the passin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal. 5. Besides this, the differential duty was deposited by the respondents under protest as they disputed the classification of their goods propounded by the Department. This protest did not stand automatically vacated on the decision of the appeal of the respondents in their favour by the Tribunal. The department as observed above, rather challenged that order of the Tribunal. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by him after relying upon the ratio of the law laid down by the Apex Court in the case of Sinkhai Synthetics Chemicals Ltd. v CCE, Aurangabad, 2002 (143) E.L.T. 17, that the refund of duty paid under protest will not be hit by the bar of unjust enrichment, has not been challenged by the Department in the grounds of appeal even. 7. In view of the discussion made above, I do not find any lega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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