2007 (4) TMI 478

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...., vide his order dated 14-07-2000 on the ground of unjust enrichment and the same was ordered to be credited in Consumer Welfare Fund. On appeal against the above order, the Commissioner (Appeals) observed that unjust enrichment provisions do not apply to the refund having arisen on account of finalization of provisional assessments, as held by the Tribunal in the decisions reported in 2000 (126) E.L.T. 1014 (T) = 2000 (40) R.L.T. 597 (CEGAT) and 2001 (136) E.L.T. 85 (T) = 2000 (40) R.L.T. 450 (Tri.-CEGAT). Accordingly, he set aside the order of the Deputy Commissioner and remanded the matter with direction to verify whether the refund arose out of the finalization of provisional assessment and if it is so, then to allow the refund. 3.&e....

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....   2001 (137) E.L.T. 330, Gillooram Gouri Shankar v. CCE (iv)    2006 (201) E.L.T. 237 (T), 2006 (204) E.L.T. A90 (S.C.), CCE v. H&R Johnson (I) Ltd., (v)      2007 (209) E.L.T. 53 (T) = 2007 (5) S.T.R. 212 (T) Beekalene Fabrics Ltd., v. CCE (B)    Rejection of Chartered Accountant's certificate without cogent reasons not proper (i)       2005 (188) E.L.T. 301 (T) - Beekay Hosiery Industries v. CC (ii)     2005 (188) E.L.T. 60 (T) - Transformers & Electricals Kerala Ltd. v. CC (iv)    2005 (187) E.L.T. 52 (T) = 2005 (70) RLT 539 (T-CESTAT), Toyota Kirloskar Motor Ltd. v. CCE (C)  &n....

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....t is not open to further arguments and stands settled. The Hon'ble Gujarat High Court in the case of CCE, Ahmedabad v. Gujarat State Fertilizers and Chemicals [2001 (43) RLT 270 (Guj.] has held that the decision of a Court or Appellate Tribunal, unless set aside by higher forum, becomes final and has to be implemented even if the same is wrong. Similarly, the Tribunal in the case of Gillooram Gouri Shankar v. CCE, 2001 (137) E.L.T. 330 (T) has held judicial discipline requires the lower authorities to follow the earlier orders of the Commissioner (Appeals). The Tribunal in the case of CCE, Indore v. H & R Johnson (I) Ltd., 2006 (201) E.L.T. 237 (T) has held that once matter decided on merits by the Commissioner (Appeals) in his first order ....