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TMI Blog2008 (10) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... d under protest - Held that: - refund cannot be allowed on any ground muchless taken suo motu by way of credit by the party - the Commissioner (Appeals) has already reduced to Rs. 5,000/- which in the facts and circumstances of the case appears to be reasonable and therefore, the quantum of penalty does not require any further modification - Appeal is dismissed - E/3124/2006 - 1404/2008-SM(BR)(PB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etting aside the order, it became entitled to refund of the amount which had been paid under protest. The appellant also relied on the order of the Commissioner (Appeals) dated 17-9-2003 allowing the credit. 3. None appeared on behalf of the appellant at the time of hearing. The appellant has sent letter dated 23-7-08 informing the Tribunal that the appeal may be decided on merit in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand Udyog Mandal Ltd. [2005 - TIOL - 54- SC -CX - LB = 2005 (181) E.L.T. 328 (S.C.)], in which doctrine of 'unjust enrichment' was held to be one of universal application governing all cases of refund. Thus, without being satisfied that incidence of duty has not been passed on to the consumer at large, the refund cannot be allowed on any ground muchless taken suo motu by way of credit by the part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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