2011 (5) TMI 96

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....nbsp; Per: Mrs. Archana Wadhwa:   After hearing both sides, I find that the appellant is engaged in processing of fabrics and started their factory w.e.f. 7.9.2000. As the processed fabrics were under Compounded Levy Scheme during the relevant period, they applied for fixation of Annual Production Capacity. The same was fixed by the Commissioner w.e.f. 11.9.00. As such, the appellant wa....

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....st fortnight of Sept.00 from 1.9.00 to 15.9.00, whereas they were required to pay the duty only from 7.9.00 to 15.9.00, they have requested for refund of the amount paid from 1.9.00 to 6.9.00. It is seen that the proper officer has fixed APC for this unit during the year 2000-01 from 11.9.00, therefore, it is obvious that for the period under reference from 1.9.00 to 6.9.00, they were not required....

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....emand of erroneous refund of Rs.80,000/- (Rupees Eighty Thousands only), on the ground that the appellant has not satisfied the angle of unjust enrichment and has failed to submit any proof on record to show that the said duty has not been recovered by them from their customers. The said order of the Assistant Commissioner stand confirmed by the Commissioner(Appeals). Hence, the present appeal. &n....

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....he same very issue of unjust enrichment in respect of same refund. In fact, the said issue was the subject matter of first order of Assistant Commissioner, which stand set aside by Commissioner(Appeals) vide his order dt.11.6.03. In terms of said order, the appellant become entitled to refund, as a consequential relief. As such, refund was given to the appellant as a consequential relief of allowi....