2010 (7) TMI 340

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..... s not justified - E/122/2010 - 791/2010 - Dated:- 15-7-2010 - Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Ms. Uma Maheshwari, Advocate, for the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent. [Order]. - Heard both sides. The appellants had deposited an amount of Rs. 66,165.55 on 7-12-1989 during investigation and subsequently they had paid Rs. 30, .....

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..... he ground of unjust enrichment is not justified. 3. I also find that the relevant date for applying for refund consequent to a judgment/order of Tribunal/Court has been specified in law only with effect from 11-5-2007. In this case, the case for refund had arisen earlier but the appellants have explained that due to the death of the dealing hand the refund claim could not be filed earlier .....

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