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TMI Blog2013 (12) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... r clearance from COD, therefore, obtaining of COD clearance does not arise. Therefore, the appeal was dismissed for want of COD clearance. Admittedly, when the application for restoration of appeal is filed, again clearance of COD was not obtained. The reliance by the learned SDR is not applicable to the facts of this case as when the order was passed dismissing the appeal for want of COD clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The Revenue has filed an application for restoration of appeal. 2. In the application for restoration of appeal, it is stated that in the case of Cement Corporation of India Ltd. v. Commissioner - 2008 (232) E.L.T. A107 (S.C.), the Hon ble Apex Court confirmed the view of the Tribunal holding that the refund claim of the assessee was not admissible on the ground of unjust enrichmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for COD clearance. 3. Shri Kishori Lal, learned SDR appeared on behalf of the Revenue and submitted that as there is no requirement for obtaining clearance from COD as held by the Hon ble Supreme Court in the case of Electronic Corporation of India Ltd. v. Union of India - 2011-TIOL-18-SC-CX-CB = 2011 (265) E.L.T. 11 (S.C.) = 2011 (21) S.T.R. 593 (S.C.). Therefore, there is no requirement of obt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd find that the Revenue has filed this appeal on 20-7-2008 which was dismissed by this Tribunal on 30-12-2009 holding that the Revenue has not applied for clearance from COD, therefore, obtaining of COD clearance does not arise. Therefore, the appeal was dismissed for want of COD clearance. Admittedly, when the application for restoration of appeal is filed, again clearance of COD was not obtaine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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