2009 (8) TMI 1035

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.... for the Respondent. ORDER As per facts on record appellant is engaged in the manufacture of HDPE Tapes, Fabrics and Bags etc. During the relevant period there was dispute about the correct classification of the goods. The two contending entries were Chapter 39 and Chapter 54. Ultimately the dispute was settled by various decisions of the High Court and the Tribunal laying down that the subj....

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....3. As a result of passing of the above order, the appellants applied for refund of duty of Rs. 4,65,160/- vide their application dated 2-1-1995. The Assistant Commissioner vide his Order in Original No. 27/Ref/96 dated 28-6-1996, sanctioned the refund claim by way of crediting in RG 23 Part-I account. The said order of Assistant Commissioner was challenged by the Revenue before Commissioner (Appea....

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....n de novo order, Commissioner (Appeals) rejected the appeal on the ground of unjust enrichment, hence the present appeal. 5. I have considered the submissions made by both the sides, duly represented by Shri M.A. Patel, learned Advocate appearing for the appellants and Shri S.K. Mall, learned SDR appearing for the Revenue. 6. The appellants have raised two grounds. First, that mere filing of....

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....ues confirmed against the assessee are required to be deposited as a condition of hearing of his appeal, unless the same are dispensed with by any order of the appellate authority. Inasmuch as the duty in question was paid subsequent to the order of Assistant Commissioner, and the same was required to be paid in terms of the provisions of Section 35F, the same can be safely held to be a pre-deposi....