9911796707
TMI Blog2012 (12) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... ecuring the demand confirmed against the respondents vide order-in-original - Once the order-in-original and order of the Commissioner (Appeals) has been set aside by the Tribunal, the department has no option but to return the amount of pre-deposit and has no right or legal authority to create any obstruction in refunding the amount – In favor of assessee - E/1252/2012 - A/634/2012-EX(BR)(PB) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were packed in saleable packs for marketing. The respondents were clearing the goods provisionally under Rule 9B of the Central Excise Rules, 1944 for the reason that the actual cost of the goods was not known at time of removal. 3. Pursuant to the judgment of the Tribunal in the matter of Escorts JCB Ltd. v. CCE, New Delhi - 2000 (118) E.L.T. 650, board issued circular clarifying that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals), who vide Stay Order No. 48/DC/CE/R/ PTA/2010, dated 13-7-2010 directed the assessee to deposit Rs. 40 lakhs under Section 35F of Central Excise Act, 1944 as pre-condition of hearing their appeal. Consequently the respondents deposited the said amount. The Commissioner (Appeals) dismissed the appeal and confirmed the order-in-original. The respondent preferred an appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority in original and appellate authority have fallen in error in allowing the refund without looking into the issue of unjust enrichment. 6. Shri Nagesh Pathak, learned AR, for the department submits that neither the authority in original nor appellate authority while deciding the application for refund has not made any efforts to look into the aspect of unjust enrichment. Therefore, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mittedly a sum of Rs. 40 lakhs was deposited by the respondent pursuant to the direction given by the Commissioner (Appeals) under proviso to Section 35F of Central Excise Act, 1944. This deposit was in the nature of securing the demand confirmed against the respondents vide order-in-original. Once the order-in-original and order of the Commissioner (Appeals) has been set aside by the Tribunal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
