2007 (11) TMI 64

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.... revenue :- "(1) Whether the principles of unjust enrichment is applicable to the case on hand in order to consider the claim of the respondent-assessee for refund of the amount deposited by the assessee? (2) Whether the respondent-assessee is entitled for refund along with interest from the date of expiry of the refund claim?" 2. The present appeal is filed challenging the common order p....

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....ved by the same, the assessee filed an appeal before the Commissioner of Appeals, which appeal came to be allowed by holding that on facts the assessee was entitled for refund of amount with interest. Aggrieved by the same, the revenue filed an appeal before the Appellate Tribunal, which appeal came to be dismissed confirming the order passed by the Commissioner of Appeals. 4. Against the concu....