2017 (4) TMI 1345

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....Shri P.R. Ranganathan, for the Respondent. JUDGMENT [Judgment per : Rajiv Shakdher, J.]. - This is an appeal, which is directed against the judgment and order dated 1-7-2008, passed by the Customs, Excise and Service Tax Appellate Tribunal (in short, the Tribunal) [2009 (234) E.L.T. 166 (Tribunal)]. 2. By virtue of the impugned judgment and order, the Tribunal returned two findings, ....

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....msp;The Revenue, being aggrieved by the second finding, returned by the Tribunal, with regard to the unjust enrichment, approached this Court by way of the instant appeal. 3.1 The appeal was predicted on the decision of the Supreme Court in the matter of : Commissioner of Central Excise, Lucknow v. Kesar Enterprises Ltd., 2006 (197) E.L.T. 317 (S.C.). 4. The contention of the Reven....

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....he Revenue, thus, argues that in view of the judgment of the Supreme Court in Commissioner of Central Excise, Lucknow v. Kesar Enterprises Ltd., the second direction issued by the Tribunal cannot be sustained and therefore, the judgment in this matter, needs to be remanded to the Tribunal, for adjudication, on merits. 6. Mr. P.R. Ranganathan, who appears for the assessee/first respondent c....