TaxTMI 
TaxTMI 
2010 (3) TMI 823
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....er, in the facts and circumstances of the case, the Tribunal is justified in rejecting the appeal of the Revenue and confirming the order of the adjudicating authority on the ground that exercise of powers under Section 28 of the Customs Act, 1962 cannot be resorted for recovering the amount of Customs Duty erroneously refunded? (2) Whether, in the facts and circumstances of the case, the Tribunal is justified in confirming the order of the Commissioner (Appeals), inter alia, holding that examination of the issue in case of erroneously refunded duty amount under Section 28 of the Customs Act, 1962 on the Doctrine of Unjust Enrichment would amount to review of order of the adjudicating authority sanctioning the ref....
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.... He, therefore, issued a show cause notice dated 7-6-2005 to the respondent as to why the refund which was sanctioned and erroneously refunded by appropriating the same against Government dues should not be rejected and the appropriated amount should not be recovered under Section 28 read with Section 72 of the Act in absence of any proof of incidence of duty not being passed on. The show cause notice came to be adjudicated vide order dated 15th February, 2006 whereby the adjudicating authority sanctioned refund of Rs. 2,42,110/- and ordered the same to be credited to the Consumer Welfare Fund. 4. The respondent carried the matter in appeal before Commissioner (Appeals) who, vide order dated 26th June, 2006, held that the issue of s....
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....tes that vide order dated 22nd February, 2005, the adjudicating authority had adjudicated on the claim of refund made by the respondents. At the relevant time, it was permissible for the adjudicating authority to go into all issues which were necessary to be looked into for the purpose of deciding the application for refund, including the aspect of unjust enrichment. The adjudicating authority after duly considering the claim of the respondent rejected part of the claim and allowed the claim to the extent of Rs. 2,42,110/- and directed that the same should be appropriated against outstanding Government dues. Later on after the said order was implemented another show cause notice came to be issued calling upon the respondent to show cause as....
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....nal dated 15-2-2006 shows that the adjudicating authority has held that the refundable amount of Rs. 2,42,110/- is required to be credited to the Consumer Welfare Fund established under Section 12C of the Central Excise Act, 1944 and that the same cannot be refunded to the party by appropriating against outstanding Government dues of Rs. 2,75,306/- of Customs Duty vide O-I-O dated 3-2-2004. Thus in effect and substance the adjudicating authority, has set aside its earlier order dated 13-2-2004 whereby the refund amount had been ordered to be appropriated against outstanding Government dues. The adjudicating authority has no power or authority under the Act to reconsider or review or sit in appeal over its earlier order. No such power or aut....