9911796707
TMI Blog2014 (1) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... not hit by the bar of unjust enrichment - Held that:- Respondent has paid the disputed amount at the time of consideration of their appeal before he Commissioner (Appeals) as pre-deposit and as per Section 11B of the Central Excise Act, 1944 bar of unjust enrichment is applicable to the duty paid by the assessee only. Admittedly, the stay amount paid by the respondent at the time of considering of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. The Revenue in their appeal has relied on the decision in Sahakari Khand Udyog Ltd. 2005 (181) ELT 328 (SC) as well as in the case of Allied Photographics India Ltd. 2004 (166) ELT 3 (SC) wherein the Hon'ble Apex Court held that before claiming of refund by the assessee, he is to ensure he has paid the amount where it has not been passed to the consumers and the respondent have failed to disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent has paid the disputed amount at the time of consideration of their appeal before he Commissioner (Appeals) as pre-deposit and as per Section 11B of the Central Excise Act, 1944 bar of unjust enrichment is applicable to the duty paid by the assessee only. Admittedly, the stay amount paid by the respondent at the time of considering of their stay application is not the duty. It is only for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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