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TMI Blog2010 (12) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... ack to reconsider the issue of unjust enrichment. - E/649/09 - - - Dated:- 23-12-2010 - Mr P. G. Chacko, Shri V. K. Singh, SDR for Appellant Per : P. G. Chacko This is an appeal filed by the Revenue. There is no representation for the respondent despite notice, but their consultant seeks adjournment of hearing on the ground that he is undergoing medical treatment for chest congestion due to viral infection / sever cold. The adjournment letter is accompanied by a Doctors certificate which says that Shri Awate, S.B has been advised rest for 5 days with effect from 20.12.10. The Doctors certificate does not indicate that the consultant is suffering from viral infection and undergoing medication for the same. The same c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to establish that the goods sold in the month of March, 07 was the same as the goods covered by the release orders of October-November, 2006, on which duty was paid in November-December, 2006. In an appeal filed by the assessee, the ld. Commissioner (Appeals) examined the records and found correlation between the quantity of sugar covered by the release orders of October-November, 2006 ( on which duty was paid in November-December,2006) and the quantity of sugar which was sold in March, 2007. Accordingly, the refund claim was allowed. 3. The ld. SDR submits that the refund claim ought to have been dismissed as not maintainable inasmuch as the claimant had not challenged the self-assessment of November-December, 06. In this connec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablished correlation between the goods on which duty was paid in November-December, 06 by the respondent and the goods which was sold on payment of duty in March, 2007. The present appeal of the Revenue does not contain any material to enable this tribunal to disturb the correlation established by the lower appellate authority. The ld.SDR has fairly pointed out that the subject-matter of another appeal (E/648/09) filed by the Revenue was the same and that that appeal was dismissed by the tribunal. It would, therefore, appear that the above correlation stands established conclusively. In this scenario, the decision taken by the lower appellate authority to allow the refund claim on merits cannot be interfered with. 5. However, anot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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