2016 (1) TMI 1198

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....ppellant Shri A.B. Kulgod, Asstt. Commissioner (AR) for the respondent Order Appellant, M/s Raymond Ltd, having paid tax of Rs. 24,86,657/- on 'freight charges' for the period from 16^th November 1997 to 1^st June 1998, under the retrospective amendment of Finance Act, 2000, following notice issued by Additional Commissioner of Central Excise, Nasik, sought refund on the basis of adjudica....

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....no. NPG/EXCUS/000/ APPL/270/15-16 dated 6^th August 2015. Aggrieved by that denial, the appellant is before the Tribunal. 4. Heard both the sides. The issue can be decided on the basis of facts. Notwithstanding the various orders issued at different times, the appellant's claim for refund arise from refund application dated 8^th September 2004 following the dropping of the original demand vide ....

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.... bar of unjust enrichment resorted to at one stage was found to be spacious. It would appear that the tax authorities were determined not to grant the refund to the appellant. Withholding of interest will, therefore, only serve to encourage irresponsibility and non-responsiveness on the part of tax authorities. 7. That the duty was wrongly collected was known as far back as 2004.  Revenue ....