2008 (8) TMI 698

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r]. - Common issue involved in both the appeals and, therefore, both are taken up together for disposal. Revenue filed these appeals against the orders of the Commissioner (Appeals), whereby Adjudication Orders were set aside and refund claims were allowed. 2. Heard the ld. DR on behalf of the Revenue. None appeared on behalf of the Respondents despite issue of notice. 3. After hear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ended by the ld. DR on behalf of the Revenue that the Commissioner (Appeals) had not taken into consideration the decision of the Tribunal in the case of Sangam Processors v. CCE reported in 1994 (71) E.L.T. 989 (CEGAT) upheld by the Hon'ble Supreme Court. It has been held that even if the credit notes are issued, doctrine of unjust enrichment is applicable. In the present case, I find that the Co....