2007 (11) TMI 64

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..... omm. & Commissioner hasn’t been challenged by revenue so Comm(A) & Tribunal is justified in allowing interest on delayed refund
K.L. Manjunath and N. Ananda, JJ. [Judgment per] - In this appeal, the following substantial question of law has been raised by the revenue :- "(1) Whether the principles of unjust enrichment is applicable to the case on hand in order to consider the claim of the re .....

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..... for which a detailed reply was sent by the assessee. The adjudicating authorities without considering the cause shown by the assessee has passed an order directing to keep the amount claimed by the assessee in the Consumer Welfare Fund. Being aggrieved by the same, the assessee filed an appeal before the Commissioner of Appeals, which appeal came to be allowed by holding that on facts the assesse .....

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