2015 (10) TMI 1636

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....rabhi 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. 3,37,817.00 and Rs. 1,68,300.00 on the st....

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....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 has been pleaded that impugned order so far as....