9911796707
TMI Blog2017 (5) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... (Judicial) Shri Manish K. Kaji, Advocate for the appellant Shri S.N. Gohil , A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This appeal is filed against the Order-in-Appeal No.Commr (A)/59/VDR-II/2011 dated 14.2.2011 passed by the Commissioner(Appeals), Central Excise, Vadodara. 2. Briefly stated the facts of the case are that consequent to the decision of the Tribunal in favour of the appellant, they had filed a refund claim on 05.1.2007 for an amount of ₹ 32,85,761.57 which they had earlier paid under protest. A show cause notice was subsequently issued to them on 09.4.2007 proposing its rejection/transfer to Consumer Welfare Fund on the ground of unjust enrichment. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SC) . It is his further contention that in spite of submitting all necessary evidences including C.A. certificate, the Department wrongly rejected their claim on the ground of unjust enrichment and erroneously transferred to the consumer welfare Fund. However, the ld. Commissioner (Appeals), after appreciating the evidences vide order dated 28.11.2008 decided the issue in their favour. It is his contention that even though the refund amount was transferred to Consumer Welfare Fund by the adjudicating authority as on 06.11.2007 that cannot be a ground for denial of interest on expiry of three months from the date of application of refund. In support, they referred to the judgment dated 18.3.2016 of Hon ble Gujarat High Court in the case P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order No.A/1920-1931/WZB/2005/C-II/EB dated 25.11.2005, they filed refund claim on 05.1.2007. The refund claim was rejected by the adjudicating authority on the ground of unjust enrichment, but later, the ld. Commissioner (Appeals) considering the same set of evidences on record held it in favour of the appellant observing that burden of duty has not been passed on by the Appellant to any other persons. In these circumstances, even though the refund claim was transferred to the Consumer Welfare Fund, in view of the judgments of the Hon ble Gujarat High Court in Purnima Advertising Agency Pvt. Ltd's case (supra)., the appellant cannot be deprived the right to claim interest even though the amount was transferred to Consumer Welfare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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