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TMI Blog2010 (6) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) having erred in ignoring the statutory provision and factual aspects of the matter which were required to be considered - E/2634/2006-SM(BR) - 711/2010-SM(BR)(PB) - Dated:- 16-6-2010 - Justice R.M.S. Khandeparkar, President REPRESENTED BY : <?xml:namespace prefix = st2 /> Shri I. Baig, SDR, for the Appellant. [Order (Oral)]. - Heard ld. DR. None present for the Respondent. 2. This appeal arises from the order dated 4th May 2006 passed by the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) allowed the appeal filed by the Respondents and modified the order passed by the adjudicating authority. 3. The Deputy Commissioner, Indore by his order dated 15th Febru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) could not have found fault with the order passed by the Adjudicating authority ordering adjustment of amount which was due and payable to the Government. He further submitted that already the adjudicating authority has confirmed the said demand and though it is under challenge in appeal, there is no stay granted to the order confirming the demand. 5. As regards the grievance relating to the adjustment of the amount, apparently, Section 11 of the said Act provides that in respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of the said Act or of the rules made there under, the officer empowered under the provision of law could require the payment of such sums or may deduct th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute is finally settled and the final decision favours the assessee consequent to which he becomes entitled for refund the amount so deposited, certainly the Government would not be justified in contending that they would not be liable to pay the interest inspire of the fact that the money belonging to the assessee were made available to the Government for its utilization thereof. Any such plea would fall in the category of the unjust enrichment. The principle of unjust enrichment which applies to the parties would also apply with equal force to the Government. Having so, I do not find any illegality committed by the Commissioner (Appeals) in ordering payment of interest from the date of expiry of three months from the date of pronouncement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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