2015 (11) TMI 698

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.... Respondent : Shri K.P.Muralidharan, AC (AR) ORDER At the outset, Ld.Advocate submits that there are five more appeals of the same appellant on the same issue pending before Tribunal but not listed in today's cause list. He requested that since the issue is common, all the six appeals may be clubbed and taken up for disposal. 2. Therefore, Registry was called upon to link up those app....

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....n Rs. 1. 1.4.2006 to 31.3.2007 15/2008 (R) dt. 23.6.2008 58,27,547 3,68,527 2. 1.4.2007 to 31.3.2008 3/2009 (R) dt. 27.2.2009 80,93,780 4,30,369 3. 1.4.2008 to 30.6.2008 04/2009 (R) dt. 23.3.2009 22,98,381 14,27,313 4. 1.7.2008 to 30.9.2008 5/2009(R) dt. 23.3.2009 20,45,903/- 21,09,852 5. 1.10.2008 to 31.12.2008 8/2009 (R) dt. 14....

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....ers. The adjudicating authority while finalizing the provisional assessment for each year ranging from 2006 to March 2009 partly sanctioned refund being excess duty paid at factory on account of discount passed through depot/branch invoices and also rejected the amount as it failed the test of unjust enrichment clause. The LAA also held that said refund claims were hit by bar of unjust enrichment ....