2017 (4) TMI 547

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....cate for the respondent Order Revenue filed this appeal against order of Commissioner (Appeals) whereby the appeal filed by the respondent has been allowed. The fact of the case is that respondent filed refund claim of Rs. 11,97,054/- on the ground that the said amount was appropriated in an earlier refund claim of Rs. 59,27,118/- filed by the respondent which was related to issue of valuati....

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....spondent. The adjudicating authority held that the amount of Rs. 11,97,054/- is refundable. However, it was credited to the Consumer Welfare Fund on account of unjust enrichment. Aggrieved by the Order-in-Original no.94-R/2005/PV dated 11.11.2005, the respondent filed appeal before the Commissioner (Appeals), which was allowed. Therefore, revenue is before me. 2. Shri Sanjay Hasija, Ld. Supdt. ....

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....ned earlier and appropriated against the confirmed demand. He submits that the amount was adjusted only when the refund was sanctioned and payable to the respondent. At the stage of payment of refund, which is already sanctioned, the issue of unjust enrichment is not applicable for the reason that the department had accepted the order of sanction of refund and no appeal was filed. 4. I have car....