9911796707
TMI Blog2008 (3) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ustomer doesn’t arise, is acceptable - Revenue cannot raise a ground of unjust enrichment by filing an appeal - Revenue shall reimburse the amount with appropriate interest - C/501/2007 - 201/2008 - Dated:- 4-3-2008 - DR. S.L. Peeran, Member (J) and Shri T. K. Jayaraman, Member (T) Shri Rajesh C. Kumar, Advocate, for the appellant. Mrs. Sudha Koka, JDR, for the Revenue. [Order per D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dministrative and Marketing Expenses and Excise duty in the balance sheet. The department did not issue any show cause notice under Section 27 of the Customs Act, 1962 for recovery of the erroneous refund on the ground of unjust enrichment. Noticing this entry in the balance sheet, they filed the appeal against Order-in-Original before the Commissioner (A) and the Commissioner (A) on the fresh gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were to come within the ambit of erroneous refund, then they are required to issue a demand notice and the same cannot be recovered through an appeal in terms of Section 35E of the Central Excise Act. This judgment relies on large number of judgments. 5. We agree with the contention of the learned counsel placing reliance on both these rulings. We do not agree with the learned SDR's argument ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal by Final Order No.873 /874/2005 dated 2.6.2005 = 2006(199) E.L.T. 675 (T) with consequential relief. The consequence of this Final Order is that the amounts deposited during investigation were rightly reimbursed by Order-in-Original. Therefore, the Revenue cannot raise a ground of unjust enrichment by filing an appeal and the Commissioner (A) is not justified in upholding the plea in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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