2017 (8) TMI 395

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....he Revenue against the impugned order dated 31.3.2010 passed by the Commissioner (A) whereby the Commissioner (A) has set aside the Order-in-Original by allowing the appeal of the respondent-assessee. 2. Briefly the facts of the present case are that the respondent-assessee imported crude petroleum for manufacture of petroleum at their refinery in Mangalore. During the period 13.1.96 to 15.3.98 t....

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....16/2006 passed on 29.12.2006 wherein it was confirmed that there was an excess payment of Rs. 1,20,51,866/-. Based on this order respondent filed a refund claim for Rs. 1,20,51,866/-. The Assistant Commissioner of Customs, Mangalore vide Order-in-Original No.4 (Refunds) dated 25.3.2009 has sanctioned refund of Rs. 1,20,51,866/- and of the amount, Rs. 1,03,42,154/- was ordered to be paid to the app....

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....able in law. He further submitted that the original authority has rightly rejected the refund by applying the principles of unjust enrichment clause in respect of finalization of assessment which relates to the period prior to 13.7.2006 and in support of his submission, he relied upon the decision in the case of CC Vs. Scientific Instruments Co. Ltd. reported in 2014 (307) ELT 83. 5. On the other....