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TMI Blog2017 (6) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... hment is not applicable, as the amount has been paid as pre deposit on the directions of the Hon’ble High court of Punjab & Haryana after clearance of the goods for entertaining the writ petition - reliance placed in the case of Union of India Versus BSL Ltd. [2013 (1) TMI 813 - RAJASTHAN HIGH COURT] - appeal allowed - decided in favor of appellant. - E/51/2008 - A/61034/2017-SM[BR] - Dated:- 25- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble High Court of Punjab and Haryana. The Hon ble High Court of Punjab and Haryana directed the appellant to make pre deposit for entertaining the writ petition which the appellant paid. The appellant filed refund claim of pre deposit paid by them, after adjustment of the duty liability payable by the appellant. The refund claim was entertained which was sanctioned after adjustment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported in 2016 (344) ELT 1147 (Tri. All.) and M/s A.K. Spintex reported in 2004 (165) ELT 170 (Tri. Del.). 4. Heard the Ld. AR, who submits that in case of Compounded Levy Scheme duty the bar of unjust enrichment is applicable in the light of the decision of this Tribunal in the case of SPBL ltd. reported in 2014 (314) ELT 698 (Tri. Del.). He also relied on the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... just enrichment is applicable. Moreover, the issue came before the Larger Bench of this Tribunal in the case of Shivagrico Implements ltd. (Supra) wherein it was held that in case of Compounded Levy Scheme, the bar of unjust enrichment is applicable. Admittedly, in case of Compounded Levy Scheme also bar of unjust enrichment is applicable but the said issue is not before me. The only issue bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old that in the case in hand, the bar of unjust enrichment is not applicable, as the amount has been paid as pre deposit on the directions of the Hon ble High court of Punjab Haryana after clearance of the goods for entertaining the writ petition. Therefore, the impugned order is set aside. The appeal is allowed with consequential relief. (Dictated and pronounced in the open court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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