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TMI Blog2017 (12) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... venue was to challenge the Tribunal’s order which they already done so by filing the appeal before the Hon’ble High Court. Therefore since there is no stay the refund was supposed to be given to the appellant - Since the appeal of the Revenue was admitted before the Hon’ble High Court it is just and proper that the matter should go back to the adjudicating authority who should wait for the outcome ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim, then the appellant filed appeal before this Tribunal. The Tribunal remanded the matter vide order dt. 29.12.2004 to the original authority. The adjudicating authority vide order dt. 9.3.2005 sanctioned the refund claims but credited the same into Consumer Welfare Fund on the ground that the appellant have not produced any evidence that the incidence of duty was not passed on. Aggrieved by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Assistant Commissioner the department filed appeal before Commissioner (Appeals) which was allowed vide order-in-appeal dt. 16.12.2015, therefore the present appeal. 2. Ms. Mansi Patil, Ld. Counsel appearing on behalf of the appellants submits that the Assistant Commissioner should have sanctioned the refund and given it to the appellant. In the light of the Tribunal s order dt. 21. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal s order dt. 21.1.2014. As per the Tribunal s order, since the appellant s appeal was allowed, the Assistant Commissioner had no jurisdiction to credit the refund amount in the Consumer Welfare Fund which is contrary to the order of the Tribunal. Similarly the Commissioner (Appeals) also gravely erred in holding that unjust enrichment is applicable. The right course of action on the part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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