2015 (10) TMI 1636

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....rma, AR, for the Appellant. Ms. Surabhi Sinha, Advocate, for the Respondent. ORDER The relevant facts of the case, in brief, are that the respondents were engaged in processing of Man Made Fabrics Hot Air Stenters, working under Compounded Levy Scheme under Hot Air Stenters Independent Textile Processors Annual Capacity Determination Rules, 1998. The respondents filed refund claim of Rs. ....

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....inality if not on passing of Order-in-Appeal by the Commissioner (Appeals) at least on the passing of order of the Tribunal and the appellants become entitled to suo motu credit subject to giving intimation to the department. It has been submitted that when refund claim has been decided in favour of the appellants then the same cannot be rejected on the ground of unjust enrichment. Therefore, it h....

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....een passed on to the customers/buyers." 3. On perusal of the findings of the Commissioner (Appeals), it is clear that the amount in question was shown in the balance sheet as recoverable. This was also certified by the Chartered Accountant. This fact was not disputed by the Revenue in the grounds of appeal. In our considered view, it is clearly evident from the balance sheet that the amoun....