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TMI Blog2011 (5) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. - The present application stand filed by the Department in terms of Tribunal's order No. A/1753-1754/WZB/AHD/2009, dt. 3-7-09, vide which the assessee's appeal stand allowed with consequential relief to them. Though in the said application the Revenue has made a prayer for restoration of appeal (memorandum of cross objection filed by them), we find that it is more in the nature of Rectifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ross Objection, so as to require the said Cross Objection to be treated as cross-appeal. However, to be fair to the Revenue, we treat the said Cross Objection as written submission. 4. On going through the same, we find that reliance stand placed by the Revenue on the decision of Hon'ble Mumbai High Court in the case of M/s. Bussa Overseas as reported in 2003 (158) E.L.T. 135 (Bom.) and affi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d issue, Hon'ble Gujarat High Court has taken into consideration Hon'ble Mumbai High Court's judgment in the case of M/s. Bussa Overseas & Properties Pvt. Ltd. v. UOI and confirmed by Hon'ble Supreme Court. The said decision of Hon'ble Mumbai High Court as confirmed by Hon'ble Supreme Court stands distinguished by Hon'ble High Court of Gujarat. It was in these circumstances, by following the Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We find that neither of the above judgments deals with the disputed issue as to whether the provisions of unjust enrichment would get attracted in respect of consequent refund arising out of finalization of provisional assessment. As such, the submissions filed by the Revenue do not advance their case. 7. In view of the above, the Cross Objection (written submissions) filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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