9911796707
TMI Blog2016 (11) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... refund is not to be entertained in this appeal - With regard to the unjust enrichment, I find that the appellant has not recovered any amount towards the amount reversed from the buyers and to that extent the buyer has issued No.E/1610/2008 CCE, Gurgaon circumstance, the appellant has been able to pass the bar of unjust enrichment. Accordingly, the impugned order deserves no merit and the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urgaon availed on the capital goods as per Rule 3(5) of Cenvat Credit Rules, 2004. Later on, the appellant came to know in view of the judgement of Madura Coats (P) Ltd. of this Tribunal -2005 (70) RLT 730, the appellant is not required to reverse the credit under Rule 3(5) of Cenvat Credit Rules, 2004, therefore, the appellant filed refund claim before the adjudicating authority of ₹ 1,76,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim was rejected by the adjudicating authority on the ground that the appellant has failed to pass the bar of unjust enrichment. The same view was affirmed by the Commissioner (Appeals). Aggrieved with the said order, the appellant is before me. Hence this appeal. 4. Learned Counsel for the appellant submits that as the Commissioner has decided initially in their favour for enterta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the refund claim entertained by the adjudicating authority in these proceedings, is to be considered for entertaining the issue of unjust enrichment. 6. Heard the parties and considered the submissions. 7. On careful consideration of the submissions made by both sides, I find that in the earlier round of litigation, the Tribunal has dismissed the appeal filed by the Appellant holding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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