2011 (11) TMI 250

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..... g their balance sheets and CA certificate and also provided that in the case of refund of fine and penalty unjust enrichment is not applicable. See United Spirits Ltd vs The Commissioner of Customs(Import), Mumbai (2009 - TMI - 34006 - Bombay High Court). Since Revenue has not challenged the part of the order wherein the Commissioner (Appeals) has held that the applicant has passed burden of unjus .....

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..... or refunding fine and penalty wherever unjust enrichment is applicable or not, therefore the decision cannot be relied upon. 2. Heard the Ld. DR and perused the records placed before us. 3. After perusal of the record, we find that the appeal itself can be disposed of at this stage. Therefore, after disposing of the stay application of the department by dismissing we have taken up the appeal its .....

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..... ourt has considered all aspects of the Supreme Court's judgement in Sahakari Khad Udyog. Therefore, the subject refund of fine and penalty could not have been rejected solely on the ground of unjust enrichment. In other words, sanction of refund of fine and penalty by the adjudicating authority was in order". 5. The Commissioner (Appeals) has given a clear cut findings that the applicant has pas .....

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