2011 (4) TMI 496

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....eal before the Tribunal to set aside the Order-in-Appeal No. 86 & 87/Commr.(A)/JMN/2010 dated 28.05.10 and the Order-in-Original No.02/CUS-Refund/09-10 dated 26.05.09. It was further submitted that the respondent may be directed to immediately repay the duty of Rs.6,98,063/- granted to them with interest of Rs.1,34,258/- with due interest thereon in terms of Section 28-AB of the Customs Act, 1962.....

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....al No.C/1128/2006, though the applicability of unjust enrichment is not being examined, which is required to be done as per Hon ble Supreme Court decision in the matter of Bussa Overseas and Properties Pvt. Ltd. Vs. Union of India 2004 (164) ELT A177 (S.C.).   3. The original adjudicating authority sanctioned the refund of Rs.6,98,063/- and interest of an amount of Rs.1,34,258/-. Both the ....

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.... by this Tribunal in the same assessee s case M/s. Ghaziabad Ship Breakers Vs. CC Jamnagar vide order No.A/1511/WZB/AHD/2010 dated 09.09.10.   4. Issue and facts being same, to put the matter in its proper perspective, I quote the relevant portion of the Tribunal's order referred supra. It reads as;   I have considered the submissions made by both the sides. I notice that appellant....