2012 (11) TMI 1034

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....the Respondent. ORDER After hearing both the sides, I find that during the year in or around 1997, there was dispute in respect of Cenvat credit availed by the appellant inasmuch as Revenue was of the view that the drums/containers in which the chemicals were brought to the factory and which were subsequently cleared are liable to discharge duty liability. During the course of proceedings, a....

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....rom their customers, the principles of unjust enrichment would apply. Accordingly, he upheld the order of original adjudicating authority. 4. After carefully considering the submissions made by both the sides, I find that the refund which became liable to be paid to the appellant as a consequence of the earlier decision of the Tribunal stands rejected by the lower authorities on two grounds : (....

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.... of the Tribunal in the case of Glaxo Smithkline Consumer Healthcare Ltd. reported as 2012 (283) E.L.T. 561 (Tri.). 6. I agree with the ld. Advocate inasmuch as the amount deposited was in the nature of pre-deposit, the principles of unjust enrichment would not apply in terms of the law declared in the above referred judgment. Further the appellants are in agreement to get refund claim by way o....