1996 (3) TMI 244

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...., SDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  The common issue in these appeals arising out of the impugned orders of the Commissioner (Appeals), relates to the rejection of refund claim filed by the appellants, herein, by the Assistant Commissioner and upholding thereof by the Commissioner (Appeals) on grounds of unjust enrichment under Section 11B(2) of t....

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....amended, would apply to all cases which were pending, notwithstanding, any order or decree or judgment of a Court or Tribunal or the provisions of any other law for the time being in force. The law, thus having been settled as above by the Supreme Court judgment, there is no reason to interfere with the ground taken for the rejection of the claim. However, the appellants have pleaded that the grou....