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TMI Blog2025 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... learned tribunal; the petitioner-Company only wanted restoration of the said position. In response to the reply to the show cause notice, vide Annexure-6 i.e., letter dated 14/15.09.2022, the Assistant Commissioner, without adjudicating the issue, and without considering the reply to the show cause, only intimated the petitioner that the Department has filed an appeal before the High Court challenging the said Order-in-Appeal. To this letter, the petitioner also replied that in the absence of any stay order, implementation of the order of the learned Tribunal by way of giving refund cannot be delayed on any pretext. However, only on the aforesaid pretext, the refund has not been made. Admittedly, the show cause notice dated 11.08.2022 (Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he records pertaining to the case so that conscionable justice may be done to the petitioner by directing the respondents not to illegally withhold the amount of Rs. 2,57,38,894.67 refundable to the petitioner consequent upon the Order dated 08.04.2022 passed by the Hon'ble Tribunal; c) An Interim Order directing the Respondent Authorities not to withhold the refundable amount arbitrarily and to refund the said amount of Rs. 2,57,38,894.67 by implementing the said Order of the Hon'ble Tribunal." 2. The brief fact of the case as per the pleadings is that the petitioner is a Private Limited Company and is engaged in manufacturing excisable goods falling under Chapter 84 on job work basis of M/s Tata Motors Ltd., Jamshedpur. An in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Commissioner and allowed the appeal with consequential relief and as such, the petitioner became entitled to the amount of Rs. 2,57,38,894.67/- reversed under protest. 4. Pursuant thereto, vide application dated 18.04.2022 (Annexure-3), the petitioner-Company requested the respondent-Department for refunding the amount of Rs. 2,57,38,894.67/- along with interest and the petitioner also filed a refund application at the instance of the department. However, to the utter surprise of the petitioner-Company, vide Annexure-5, a show cause notice dated 11.08.2022 was issued by the respondent proposing as to why the said refund application should not be rejected. At this stage, it is pertinent to mention here that the refund application was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 (Annexure-5) was duly replied by the petitioner, however, without adjudicating the show cause notice, the respondent-Department just delayed the matter of refund and forced the petitioner-company to knock the door of this Court. Accordingly, we are of the considered view that non-refund of the amount which was reversed by the petitioner on protest is unjust enrichment and is wholly arbitrary and also without jurisdiction. 8. Accordingly, the instant writ application is allowed. The respondent-Department is directed to refund the amount of Rs. 2,57,38,894.67/- along with interest as a consequence of the order passed by the learned Tribunal vide its order dated 08.04.2022. It is made clear that the entire exercise shall be completed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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