9911796707
TMI Blog2006 (11) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Tariff Heading 27.10. The dispute travelled up to Tribunal and the appeal filed by the appellants was rejected. The said order of the Tribunal was challenged before the Hon'ble Supreme Court. As per the interim order dated 21-8-2000 passed by the Hon'ble Supreme Court, the appellants deposited an amount of Rs. 3,39,72,898/- on 16-11-2000. The appeal was ultimately disposed of by the Hon'ble Supreme Court remanding the matter to the original adjudicating authority for deciding the issue of classification [2002 (143) E.L.T. 16 (S.C.)]. As a consequence, the original adjudicating authority passed the order accepting the appellants claim of classification under Heading 2901. There is no dispute about the said classification adopt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pees Three crore thirty-nine lakh seventy-two thousand eight hundred ninety-eight only)". 3. The above order of the Assistant Commissioner was appealed against by the revenue before the Commissioner (Appeals), who after relying upon the Hon'ble Supreme Court's decision in the case of Sahakari Khand Udyog Mandal Ltd. v. CCE [2005 (181) E.L.T. 328 (S.C.)] held that the provisions of unjust enrichment are applicable. Since the lower authorities has not examined the same, he set aside the order and allowed the appeal of the revenue. Hence, the present appeal. 4. We have heard Shri R. Ravindran, ld. Advocate appearing for the appellants and Shri P.K. Katiyar, ld. SDR appearing for the revenue. 5. It is seen that the dispute ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal and it was decided that since the practice in department had all along been to consider such deposits as other than the duty, such deposits should be returned in the event the appellants succeeds in appeal or the matter is remanded for fresh adjudication. In Para 3 of the said Circular, the Board's observed as under :- "In order to attain uniformity and to regulate such refunds it is clarified that refund applications under Section 11B(1) of the Central Excise Act, 1944 or under Section 27(1) of the Customs Act, 1962 need not be insisted upon. A simple letter from the person who has made such deposit, requesting the return of the amount, along with an attested Xerox copy of the order-in-appeal or CEGAT order consequent to which the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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