2017 (1) TMI 1017

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....Sarangi, Jt. Comm. (AR) for the respondent Per: Raju Appellant filed refund claim of SAD paid at the time of clearance of consignment through debit of DEPB licence. The said refund claim was examined and rejected solely on the ground of unjust enrichment. Appellants agitated the matter before the Commissioner (Appeals) who dismissed appeal on following grounds. "From the balance sheet of ....

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....d order, appellant are before Tribunal. 2. Ld. counsel for the appellant argued that in their own case involving identical issue. Tribunal has already granted relief vide order no. A/86042 86043/16/CB dated 16.02.2016. 3. Ld. AR relies on the impugned order. 4. We find that Tribunal in appellant's own case vide order dated 16.02.2016 has granted relief. In the said order following has bee....

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....ds to be considered in this case as an evidence in support of non-passing of the incidence of duty. It is also undisputed that in the revised balance sheet the amount of refund claim is indicated as amount receivable which would indicate that the appellant had paid the entire amount from their pocket on which refund is claimed. The adjudicating authority was correct in coming to conclusion that th....