TaxTMI 
TaxTMI 
2006 (4) TMI 430
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....pondent. [Order]. - Considered the submissions made by both sides and perused the records. The merits of the refund claim are not in dispute and both sides agree to the facts. The only question, which has to be decided, is that, whether the question of unjust enrichment applies to this case or not. The Hon'ble Delhi High Court while disposing the writ petition of the appellant has held as under ....
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....m the date of passing this order till the final assessment. This petition is, therefore, disposed of in these terms. Parties shall bear their own costs." 2. It can be seen that the provisional assessment of the appellant's goods were done under the direction of the Hon'ble High Court's orders. The appellant deposited the amount of the duty provisionally assessed. It is the appellants' claim ....
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....se of the Mafatlal Industries case [1997 (89) E.L.T. 247 (SC) at paragraph 146 has held as under : "The above aspects are fairly clear. Sections 11B(2) and (3) cannot be made applicable to refunds already ordered by the court or the refund ordered by the statutory authorities, which have become final. It follows from a plain reading of Section 11B, Clauses (1), (2) and (3) of the Act. The provisi....