2009 (3) TMI 600

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....vocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order].  - After hearing both the sides I find that an amount of Rs. 40,000/-was deposited by the appellant in terms of the stay order passed by the Tribunal, in the first round of litigation. Ultimately, their appeal was allowed by the Tribunal. As a consequence appellant became entitled to the refund of the amount....

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...., instead of taking the refund suo motu, should have approached them. I note that such refund of pre-deposit accrued to the appellant immediately on passing of the Tribunal's order allowing their appeal. Such credit was also availed by the appellant, under intimation to the Revenue. It is again well settled that the provisions of unjust enrichment or limitation do not apply to such refund of pre-d....