https://www.taxtmi.com/caselaws?id=203736 The Tribunal allowed the appeal in favor of the appellant, holding that the earlier decision by the Commissioner(Appeals) in favor of the appellant on the issue of unjust enrichment had attained finality. The Tribunal found that the subsequent refund granted was a consequential relief and that the Revenue could not initiate recovery proceedings again on the same issue. As there was no production or duty paid for the relevant period, the question of recovery from customers did not arise. The impugned order for recovery of the erroneously refunded amount was set aside, granting relief to the appellant. en-us Fri, 06 May 2011 00:00:00 +0530 Wed, 22 Aug 2012 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203736 The Tribunal allowed the appeal in favor of the appellant, holding that the earlier decision by the Commissioner(Appeals) in favor of the appellant on the issue of unjust enrichment had attained finality. The Tribunal found that the subsequent refund granted was a consequential relief and that the Revenue could not initiate recovery proceedings again on the same issue. As there was no production or duty paid for the relevant period, the question of recovery from customers did not arise. The impugned order for recovery of the erroneously refunded amount was set aside, granting relief to the appellant. Case-Laws Central Excise Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203736