2015 (1) TMI 161

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....S.L. Shah, Advocate, for the Respondent. ORDER The Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) allowed the refund claim to the respondent holding that bar of unjust enrichment has been passed by the respondent. 2. Brief facts of the case are that the appellant filed a refund claim of redemption fine and penalty paid by them during the in....

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....ces (I) P. Ltd. - 2009 (244) E.L.T. 135 (Tri.-Mum.) held that for refund of redemption fine and penalty, bar of unjust enrichment is applicable. Therefore, the learned AR prays that the impugned order is to be set aside or remand the matter back to the lower authorities to ascertain whether bar of unjust enrichment is applicable or not. 5. On the other hand, the learned Counsel appearing o....

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....een that there is no dispute about the payment at Rs. 10,43,190/- made by the appellant pursuant to the interim order dated 13-11-1990 of the Hon'ble High Court and claimed as refund. The Revenue has sanctioned the said refund but credited the amount to the consumer welfare fund on the ground that amount paid by the appellant has not been shown separately in their trading account and Balance Sheet....

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.... further submitted a CA's certificate & undertaking Ref : October/2008, dated 15-10-2008 in support of their claim of not having passed on the burden to customer/consumers." 7.1 After going through the above observations, I find that the learned Commissioner (Appeals) has examined the issue as to whether the respondent has passed on the bar of unjust enrichment or not. As per the observati....