2007 (4) TMI 333

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....T) Shri D.S. Negi, DR, for the Appellant. Shri B.L. Narasimhan, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is a Department's appeal against the order of the Commissioner (Appeals) No. 99/2003 (34-JMN)Cus/ Comr(A)/Ahd, dated 29-5-03 by he held that time bar and unjust enrichment are not applicable in the case of refund claim by the respondent and directed ....

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....refund claim dated 18-4-2001 for a sum of Rs. 4,73,339 along with interest. (d) The original authority vide his order No. Deputy Commissioner/2001, dated 13-7-01 rejected the refund claim. (e) Commissioner (Appeals) vide his order dated 29-5-03 held that refund claim is admissible and the time bar is not run on applicable and the same is. not hit by unjust enrichment. (f) Hence the Depart....

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.... has taken note of the following : (i) The Bill of Entry in both the cases were provisionally assessed; (ii) The assessment was finalized against the assessee. (iii) The party went on appeal before the Commissioner (Appeals) and the Commissioner (Appeals) gave order partly in favour of the Department and partly in favour of the importer, holding that no additional duty of Customs shall be....