9911796707
TMI Blog2008 (4) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... only on 4 chambers – hence revenue plea that amount deposited was not “duty”, is not acceptable – since assessee has not realized the amount deposited from customers, refund not hit by unjust enrichment - E/455/2007 - A/843/2008-WZB/AHD - Dated:- 11-4-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Dr. M.K. Rajak, SDR, for the Appellant. Shri P.M. Dave, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue and proceedings were initiated by way of issuance of show cause notice, which culminated into an order passed by Dy. Commissioner on 31-5-04, holding that they are required to discharge the duty of 5 chambers, @ Rs. 2.5 lakhs per chamber. The said order was challenged by the assessee before the Commissioner (Appeals), who allowed the appeal and set aside the order of the Dy. Commissioner. Dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5th chamber, which was never in existence. In fact, the show cause notice issued to the assessee for proposed rejection of refund claim, itself alleges that the assessee made payment of duty suo motu, which does not constitute payment of duty towards any levy or against any demand since no communication or an advice from the department was issued to the assessee, which compelled them to make paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no realization were being made by the assessee from their customers, in which case, it cannot be said that the deposit made in respect of said chamber were being realized by them from their customers. In fact, the show cause notice itself is to the effect that the payment made by the assessee do not constitute payment of duty. If that be so, the refund cannot be hit by bar of unjust enrichment. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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