2007 (12) TMI 71

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r (J)]. -1.The appellants, namely, Bharat Heavy Electricals Ltd. (BHEL), have produced requisite clearance from the 'Committee on Disputes' to pursue their appeal before this Tribunal. 2. Now the stay application arises for consideration. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e stand that the refund had been effected without regard to unjust enrichment, which stand was contested by the assessee in a reply to the SCN. In adjudication of this dispute, the original authority confirmed the demand of duty of Rs.38,03,232/- against M/s. BHEL. Aggrieved, the assessee preferred an appeal to the Commissioner (Appeals) but the latter rejected it on merits. Hence the present appe....