2013 (12) TMI 586

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....cation for restoration of appeal. 2. In the application for restoration of appeal, it is stated that in the case of Cement Corporation of India Ltd. v. Commissioner - 2008 (232) E.L.T. A107 (S.C.), the Hon'ble Apex Court confirmed the view of the Tribunal holding that the refund claim of the assessee was not admissible on the ground of unjust enrichment as the amount charged by the assessee ....

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.... Lal, learned SDR appeared on behalf of the Revenue and submitted that as there is no requirement for obtaining clearance from COD as held by the Hon'ble Supreme Court in the case of Electronic Corporation of India Ltd. v. Union of India - 2011-TIOL-18-SC-CX-CB = 2011 (265) E.L.T. 11 (S.C.) = 2011 (21) S.T.R. 593 (S.C.). Therefore, there is no requirement of obtaining the COD clearance, hence the ....

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.... has filed this appeal on 20-7-2008 which was dismissed by this Tribunal on 30-12-2009 holding that the Revenue has not applied for clearance from COD, therefore, obtaining of COD clearance does not arise. Therefore, the appeal was dismissed for want of COD clearance. Admittedly, when the application for restoration of appeal is filed, again clearance of COD was not obtained. The reliance by the l....