2014 (8) TMI 222

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e and having succeeded before the Tribunal, the Revenue could not hold back an amount which is due to the assessee. 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 - 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 - Following decision of CCE., Chandigarh vs Modi Oil & General Mills [2007 (1) TMI 31 - HIGH COURT , PUNJAB & HARYANA] - Decided in favour of assessee.
Mr. M.V. Ravindran, J. For the Appellant : Shri V M Doiophode (Adv.) For the Respondent : Shri Alok Srivastav (AR) JUD .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t that this issue is no more res integra in as much as, various decisions of the Tribunal and also as judicial fora have settled the law that the amounts paid during the investigation stage and if an appeal is filed the said amount is to be refunded to the assessee. He said that this ratio has been laid down by the constitution Bench of Supreme Court in the case of Mafatlal Industries Ltd 1997(89) ELT.247. He would submit that this view has been followed by the Tribunal in the following decisions : 1. CCE Raipur vs Indian Ispat Works Pvt Ltd - 2006.3.STR.161 2. Laxmi Board & Paper Mills Ltd vs CCE, Mumbai - 2007.208.ELT.384 3. CCE Vadoda vs Swiss Glass Equipments Ltd. - 2013.291.ELT.417 4. Jupiter Cement Industries Ltd vs CCERajkot .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g on record to state that the said order is contested or upturned by the higher judicial fora. 9. In the factual matrix as stated above, I find that the Ld Counsel was correct in stating that the issue is now squarely covered by the various decision cited him and as indicated in the Paragraph 3 In my considered view, the ratio of the judgments of the Tribunal clearly hold that if any amount is paid to the Revenue during the investigation and successfully challenged before the higher judicial fora, such an amount needs to be considered as deposit and refund needs to be sanctioned. In the case in hand, it is the issue and having succeeded before the Tribunal, the Revenue could not hold back an amount which is due to the assessee. Yet another .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X