2011 (9) TMI 689

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..... Respondent. [Judgment per : N. Kumar, J.]. -  This appeal is by the assessee, challenging the order passed by the Tribunal [2010 (18) S.T.R. 502 (Tribunal)] which has upheld the order passed by the lower authorities and held that the proceedings under Section 11A of the Act could be initiated without taking recourse to provisions of Section 35E of the Act, Having decided the question of jur .....

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..... as no unjust enrichment. In all these proceedings, a categorical finding is recorded that there is no unjust enrichment, which finding has attained finality. Even the order sanctioning refund, is not challenged. It has attained finality. It is thereafter, the very next day after sanctioning refund, proceedings are initiated on the ground, refund was erroneously sanctioned. In the show cause notice .....

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..... order referring to various judgments, in the light of the finding regarding unjust enrichment, held in favour of the assessee, which has attained finality and the Madras High Court judgment is operative, we cannot make out the ground on which these proceedings are initiated. 3. In the circumstances, it will be appropriate to set aside all the proceeding and grant liberty to the authorities, .....

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