9911796707
TMI Blog2023 (7) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Vivo Mobile India Pvt. Ltd. [2020 (12) TMI 962 - CESTAT NEW DELHI] that in Gannon Dunkerley [2020 (7) TMI 357 - CESTAT NEW DELHI], this Bench of the Tribunal had examined, at length, the relevant statutory provisions to determine whether an additional ground can be taken up under rule 10 of the 1982 Rules in an Appeal before the Tribunal. Though it is correct, as has been contended by learned Senior Counsel appearing for Vivo Mobile, that the ground that is sought to be added is contrary to a ground already taken in the Appeal since initially a ground was taken in the Appeal that the decision relied upon by the Deputy Commissioner was in connection with reassessment of bills of entry and not unjust enrichment, but still in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self-assessemnt and re-assessing the duty for making refund. It is impressed upon that present is the case of the refund of CVD paid, hence, gets squarely covered by the said decision. Since the decision is a subsequent fact is a relevant legal proposition, hence, accordingly is prayed to be impleaded as the additional ground. 3. Learned counsel for the assessee-respondent while objecting the said prayer has mentioned that the impugned order is only in relation to the issue of unjust enrichment and it does not touch upon the issue of sanctioning of refund at all. It is further submitted that the department has not challenged the decision of original adjudicating authority vide which the sanctioned refund amount has been credited to the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case, to permit the Appellant to raise an additional ground in the two Appeals in view of the principles of law laid down by this Bench in Gannon Dunkerley. The judgment of the Delhi High Court in Micromax Informatics, that was relied upon by the Deputy Commissioner, has been reversed by the Supreme Court in ITC Ltd and it is in view of the aforesaid judgment of the Supreme Court that the additional ground is sought to be added. 7. We further are of the opinion that the additional ground as has been prayed to be incorporated is purely a question of law, a legal principle, which can be allowed to be raised at any stage of the adjudication. We draw our support from the decision of Hon'ble Apex Court in the case of K. Lu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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