2008 (1) TMI 57

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....ember (T) [ Order per: Archana Wadhwa, Member (J)]. - 1.  The present application is for implementation of Tribunal's order Nos. A859-860/WZB/Ah"bad/07dated 24-4-2007 vide which the appeal filed by the applicant was allowed with consequential relief. 2.  After hearing both sides duly represented by Shri A.D. Mare, learned Advocate and Shri M. M. Mathkar, learned JDR, we find that a....

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....lief. If such consequential relief has entitled the applicant to claim the refund of some excess duty paid, such refund has to pass through the test of unjust enrichment. The Asstt. Commissioner, while dealing with the refund claim, has implemented the order and has held that refund claim is sanctionable in terms of Tribunal's order. However, such refund claim has to be examined in terms of provis....

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....e find no justification in setting aside the order of the Asstt. Commissioner, while dealing with the present miscellaneous lion and the proper course for the applicant is to approach the appellate forum under the law. 4. The learned Advocate relies upon the Tribunal's order in the case of GMMCO Ltd. v. Commissioner of Customs, Chennai - 2007 (214) E.L.T 353 (Tri. Chennai), in support of his su....

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....nt over it. Further, we find that in the present case, there was no arguments or issue over unjust enrichment angle and as per the provisions of Section 11B, such refund claim were to be examined on the point of unjust enrichment. We also note that the Tribunal in the above referred matter had specifically directed the original authority not to reject the refund claim the bar of unjust enrichment.....