9911796707
TMI Blog2008 (11) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground of unjust enrichment in absence of any evidence to show that actually the duty paid has been recovered from the customers - in case of penalty, the principles of unjust enrichments are not applicable - In the present case, the duty and penalty was paid subsequent to the clearance of goods and there is nothing in the accounts book of the appellant that the same has been recovered. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equent to the passing of the Adjudication order, the appellant deposited the duty and penalty on 25-5-2001 vide TR-6 challan. The appellant also challenged the Adjudication order and the Commissioner (Appeals) had set aside the demand and allowed the appeal. The appellant filed refund claim in pursuance to the order passed by the Commissioner (Appeals) and the same has been rejected on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to show that the same has been treated in accounts as Claim Receivable . 4. I find that in case of refund, principles of unjust enrichments are applicable as held by Hon ble Supreme Court in the case of Sahakari Khand Udyog Mandal v. Commr. of Central Excise Customs reported in 2005 (181) E.L.T. 328 (S.C.). In the present case, the goods were cleared in 1997 whereas the duty and penalty has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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