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TMI Blog2018 (2) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the order of the Commissioner whereby the Commissioner confirmed the demand of erroneous refund of Rs. 17,27,148/-. The background of the case is that the appellants refund was rejected by the sanctioning authority which was challenged by the appellant before the Commissioner (Appeals) who allowed the appeal of the appellant. The said order of the Commissioner (Appeals) was challen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be dismissed. 4. On careful consideration of the submission made by both sides, we find that the case of rejection of refund claim as on date attained finality as per the Tribunal's Order No. A/527/08/CII/EB dated 26.06.2008 wherein the Tribunal has passed the following order:- "10. So far as the assessment being provisional is concerned, we find from the records that at no stage the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incidence of duty is concerned, the respondents main plea is that the price has more of less remained same during the entire period i.e. introduction of duty, after introduction of duty and after withdrawal of duty. This cannot be considered as sufficient as has been held by the Supreme Court in the case of Mafatlal 1997 (89) ELT 247 (SC) and Madras High Court in 1992 (59) ELT 345 wherein it has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be rejected on the ground of unjust enrichment as this entire amount has been passed on to the customers. The revenues appeal is allowed on above grounds." 5. Though the appellants have filed appeal before the Hon'ble High Court but no stay has been granted by the Hon'ble High Court. Therefore, in the present case, which is related to recovery proceedings of the erroneous refund, the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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