9911796707
TMI Blog2017 (1) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... stion the quantum of refund arising out of it after filing of the refund claim - the issue of unjust enrichment has been properly examined at the original and appellate stage and therefore, department's contention in the grounds of appeal in respect of unjust enrichment is not tenable in Law - appeal dismissed - refund allowed - decided in favor of respondent-assessee. - E/912 & 913/2009-EX[DB] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of ₹ 83,65,016/- and ₹ 1,03,69,969/- respectively, claiming that the said refund claims were arising out of consequences of finalization of provisional assessments through said Orders dated 27.02.2004 and 08.07.2005, Revenue issued the respondents with show-cause-notice proposing to rejected the said refund applications. Through Order-in-Original Nos.608/AC/N-IV/2007-08 date 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dences were examined by the Original Authority. The respondent further contended before First Appellate Authority that the department had accepted the orders of finalization of provisional assessments and at a later stage, they cannot raise objection on refund arising out of such finalization of assessments. The first Appellate Authority has held that the Original Authority has properly examined t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds of appeal in respect of unjust enrichment is not tenable in Law. He contended that after thoroughly verifying all the evidences, it was held that duty burden had not been passed on to Customers and that the Revenue has not placed any evidence to rebut the findings of lower Authorities through grounds of Appeal before this Tribunal. 6. Having considered the rival contentions, we do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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