2017 (8) TMI 395

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....g The present appeal has been filed by the 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 Mang....

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.... of duty. The matter was examined and OIO No.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,....

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....etting aside the Order-in-Original is not sustainable 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....

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.... various courts and Tribunal in the following cases: • CC Vs. Hindalco Industries Ltd.: 2008 (231) ELT 36 (Guj.) • IOCL Vs. CC, Jamnagar: 2012 (282) ELT 368 (Del.) • Commissioner Vs. TVS Suzuki Ltd.: 2003 (156) ELT 161 (SC) • Hindustan lever Ltd Vs. CC: 2016-TIOL-3105-CESTAT-BANG. 6. After considering the submissions of both the parties and pe....