TaxTMI 
TaxTMI 
2010 (2) TMI 1066
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.... Rs. 61,014 The period of dispute is from 4 of 2005 to 12 of 2005. Each set of two 2. ST/175/2008 & ST/176/2008 73 & 74/2007 dated January 30, 2008 55 & 56/2007 Rs. 80,842 Rs. 61,014 appeals filed by the Revenue are against the orders of the Commissioner (Appeals) allowing refund of amounts mentioned above at two stages. Initially, the Revenue filed the appeal when the Commissioner (Appeals) had vacated the order of the original authority denying the refund claim filed by the appellants. The second set of appeals were filed when the appellants' claims for refund were rejected by the Assistant Commissioner on the ground of unjust enrichment and the Commissioner (Appeals) vacated those orders. There is no dispute that the responde....
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....llowing refund. In the first set of orders-in-appeal, the Commissioner (Appeals) allowed the refund claims in question vacating orders of rejection passed by the original authority. Pursuant to those orders-in-appeal, when the assessee claimed the amounts of refund, the original authority rejected the claims on the ground of unjust enrichment. Vide the two impugned orders-inappeal, the Commissioner held that the first set of orders-in-appeal had become final in the absence of challenge by the Revenue. Accordingly, he vacated the orders of the original authority. The Revenue is before us challenging these orders dated January 30, 2008 of the Commissioner (Appeals). We have considered the appeals and rival submissions. The provisions of sec....
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.... paid under protest. . . . ((2) If, on receipt of any such application, the (Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise) is satisfied that the whole or any part of the (duty of excise and interest, if any, paid on such duty) paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the fund: Provided that the amount of (duty of excise and interest, if any, paid on such duty) as determined by the (Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise) under the foregoing provisions of this sub-section shall, instead of being credited to the fund, be paid to the applicant, if such amount is relatable to-- (a) r....
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....324, the apex court made the following observations and rejected the claim of the Revenue that the principles of unjust enrichment applied to refund claims sanctioned but pending payment, when the orders sanctioning refund had reached finality. "8. We have noticed hereinbefore that the application for refund was rejected by the assessing authority. It was, however, allowed by the appellate authority. It is not in dispute that no further appeal was taken therefrom. The said order, therefore, attained finality. It matters little as to whether the application for refund was in the prescribed form or not. The respondents herein could raise all contentions before the appellate authority. In fact, before the original authority, a plea of un....