9911796707
TMI Blog2013 (5) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2013, the entire issue in this case has attained finality in the hands of the Tribunal. Thus impugned order, which has been passed consequent to the demand notice issued to the appellant is liable to be set-aside. - C/206 of 2012 - - - Dated:- 22-3-2013 - Mr. M.V. Ravindaran, J. For the Appellant: Shri Dhaval K. Shah, Advocate For the Respondent : Shri P.N. Sarvaiya, A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and hence hit by the doctrine of unjust enrichment as the assessee has failed to rebut the presumption that 4% SAD was not passed on. Accordingly, the Commissioner (Appeals) set-aside the OIO and allowed the appeal filed by the department. Based on this decision, the lower authority vide impugned order dated 30.8.2011 confirmed the demand of erroneous refund of Rs. 1,11,357/- along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the facts stated are correct. 5. Since the impugned order is in consequence of an order which was passed by Commissioner (Appeals) in setting aside the impugned order which granted SAD to the appellant herein and that the said order has been set aside by the Tribunal on 15.01.2013, I find that the entire issue in this case has attained finality in the hands of the Tribunal. As such, I find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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