2015 (10) TMI 1175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent: None Per: P.K. Das Revenue filed this appeal against the order of the Commissioner (Appeals) where the adjudication order was set-aside. 2 After hearing the Learned Authorised Representative for the Revenue and the perusal of the records, I find that the respondent deposited Educated Cess & Higher Education Cess paid on Sugar Cess amounting to Rs. 9,19,946.00/- at the instance....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of unjust enrichment. Commissioner (Appeals) had given the detail finding on this issue. It has been observed that unjust enrichment is not applicable in this case because the said Education Cess was paid by the respondent after clearance of the goods. It is also noted that the respondent paid the amount after clearance of the goods at the instance of the Range Officer. The issue raised by Learn....