2009 (7) TMI 1058

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....ey paid duty on the basis of provisional price and after finalization of price they filed refund claim of Rs. 14,00,341/- on excess payment of differential duty. Original authority sanctioned the refund claim of Rs. 1,33,219/- which was to be credited in their Cenvat Credit account and the balance amount of Rs. 12,67,122/- was rejected on the ground of time barred. Revenue filed appeal before the Commissioner (Appeals) against refund of Rs. 1,33,219/-. The respondents also filed appeal against rejection of refund claim of Rs. 12,67,122/-. 3. Commissioner (Appeals) vide Order-in-Appeal No. 209-210-CE/BPL/2004 dated 31-3-2004 set aside the adjudication order and allowed the refund claim of Rs. 12,67,122.00. Further, by the impugned order d....

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....on of the Madras High Court in the case of Addison & Co. v. CCE, reported in 2001 (129) E.L.T. 44 which has been challenged by the Revenue before the Hon'ble Supreme Court. He further submits that the Hon'ble Supreme Court in the case of Sangam Processors reported in 1994 (71) E.L.T. 989 (Tri.) held that even though subsequently credit note have been issued would satisfy the principle of Unjust Enrichment. 6. Learned Advocate on behalf of the respondents reiterates the findings of the Commissioner (Appeals). He submits that the Commissioner (Appeals) had not passed any order in respect of amount, which was rejected by the Deputy Commissioner. It is his submission that they have filed appeal against the rejection of balance amount of refu....