2007 (2) TMI 501

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.... [Order]. - The Revenue came in appeal against the Order of the learned Commissioner (Appeals), who concluded that the respondent company was entitled to the refund on the basis of the application made on 25-8-03 and pendency of such application does not debar them, if any of the authorities go in appeal during pendency of the Refund Application. 2. The contention of the Revenue is that wh....

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.... Order of the learned Commissioner (Appeals) is called for. 3. Record demonstrates that the Refund Application dated 25-8-03 proved the accrual of the right to the refund. But that was only to meet the scrutiny required by law. Nothing in the record revealed that the respondent company was unjustly enriched to get the refund and even the Order dated 28-7-06, which granted refund to the respo....