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TMI Blog2014 (8) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was upheld on redemption fine of Rs. 25,000/-. During the pendency of said appeal before the Tribunal, appellant had debited an amount of Rs. 8,35,000/- by way of reversal of cenvat credit during the course of investigation of a preventive case against them. Both the authorities are of the view that the amount of Rs. 8,35,000/- which was debited by the appellant during the course of investigation was not under protest and also that the amount sought to be refunded was not deposited in compliance of any direction issued by the appellate authority hence the refund is liable to rejected. 3. Ld Counsel brings to my notice the factual position. It is his submission that the investigating officers during the investigation has made the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities is also unsustainable as Hon'ble High Court of Punjab & Hariyana in the case of CCE., Chandigarh vs Modi Oil & General Mills - 2007(210) ELT.342 specifically settled the law that the amounts have been debited or paid after the date of clearance, the question of unjust enrichment does not arise. It is also his submission that these settled law as to if an amount is paid and the matter is litigated before the judicial fora, it would amount to payment of said amount under protest. 4. Ld. Dept. Representative reiterates the findings of the lower authorities. 5. Have considered the submissions made by both sides and perused the records. 6. Only a short issue arises before the Tribunal in this case, is whether the appellant is eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is incorrect proposition of the law in as much, that when an assessee prefers an appeal, it itself tantamounts not to accepting the orders of the Revenue and the amount paid is in dispute. In my view, the question of unjust enrichment also will not arise as correctly stated by the Ld Counsel that the amounts were debited by the appellant on an allegation that they have removed the goods without payment of duty; allegation set aside by the higher court. The judgment of the Hon'ble High Court of Punjab & Hariyana is directly on the point and covers the issues in favour of the appellant. 10. In view of the foregoing and judicial pronouncements, I find that the impugned order is liable to be set aside and we do so. 11. Impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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