2011 (10) TMI 399

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....efund claim filed by the appellant was denied. This is second round of litigation. In earlier round of litigation the appellant filed refund claim before the Adjudicating Authority who sanctioned their refund claim. Against that Revenue went in appeal before the Commissioner (Appeals) who denied the refund claim on the ground of unjust enrichment. Against the said order appellant came in appeal be....

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....der passed by this Tribunal on 31.8.2010. 3. Considering the issue involved in narrow compass, both stay application as well as the appeal are taken up together for disposal after waiver of predeposit of impugned demand. 4. Going to the facts of the case that in remand proceedings the issue is pending before the adjudicating authority to examine whether bar of unjust enrichment is applicable to ....