2009 (10) TMI 696

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....pondent. ORDER Heard. 2. This appeal is a clear example of waste of time of the Tribunal and that of total non-application of mind by the Commissioner who has filed the present appeal. 3. The facts as revealed from the record are that the assessee filed an application for refund which was allowed by the original authority but as the duty-incidence had already been passed to the consumers, the ....

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....for fresh examination of the matter or any other order as deemed fit may be passed". 4. Once the authority below had found duty element having been transferred to the consumers and therefore had applied the principle relating to the bar of unjust enrichment and had credited the refundable amount to the Consumer Welfare Fund, one fails to understand as to how the Commissioner can be said to b....