9911796707
TMI Blog2011 (2) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... Versus UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT OF INDIA] read with decision of Sangam Processors[1993 (2) TMI 211 - CEGAT, NEW DELHI]the adjudicating authority has held that the sanction of refund order was erroneous and hence, ordered to be recovered - appellants are, therefore, directed to deposit sum of Rs. 1,00,000/- within a period of 8 weeks from today - Decided against the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the appellants that the previous order by which the adjudicating authority had ordered refund of the said amount was sought to be challenged by the department before the Commissioner (Appeals) who had allowed the said appeal and set aside the order of the refund. However, meanwhile, the amount was already refunded to the appellant. The appellants had challenged the said order of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the earlier proceedings. And infact the present proceedings were initiated subsequent to the order passed by the Commissioner (Appeals) in earlier proceedings. Even the order of the adjudicating authority in the present proceedings was passed on 29-1-10 much after the said order dated 20-2-2009 by the Tribunal in the earlier proceedings. In other words, there was no stay granted to the proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit was waived, that itself cannot be a justification to hold that in the present proceedings also appellant would be entitled for waiver of requirement of deposit. 4. It is also pertinent to note that sanction of refund has been held to be erroneous as the same was granted without examining the aspect of unjust enrichment properly. Considering the same and bearing in mind the law laid dow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l waiver of the amount demanded under the impugned order. The appellants are, therefore, directed to deposit sum of Rs. 1,00,000/- (Rupees One lakh only) within a period of 8 weeks from today. Matter to come up for reporting compliance on 9-5-2011. 6. Registry is directed to list the Excise appeal No. 2418/2010 along appeal Nos. E/1847-1848/2008 for final hearing. - - TaxTMI - TMITax - Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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