2019 (5) TMI 208

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....ity. This order of the lower authority was upheld by the First Appellate Authority. On appeal vide Final Order dated 23.04.2002 CESTAT remanded the matter back to the lower authority. On 22.04.2003 the lower authority sanctioned the refund but credited it to the Consumer Welfare Fund. On appeal, First Appellate Authority upheld the order of the lower authority. Finally, on appeal CESTAT vide Final Order No. A/1036/2009 dated 03.08.2008 held that unjust enrichment would not attract in case and directed the assessment to be finalised. Accordingly, assessments were finalised by the lower authority but he again held that unjust enrichment would apply. On appeal, the First Appellate Authority upheld the order of the lower authority on 20.10.2016....

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..... 20/2010 Finalized assessments, upheld unjust enrichment and demanded Rs. 38,326.09 towards cess 9 30/03/2011 Order in Appeal No. 04/2011 (V-II) CE Upheld the Order in Original 10 18/06/2012 Hon'ble CESTAT Stay Order No. 1047/2012 Ordered pre-deposit of Rs. 38,326/- 11 20/10/2016 Hon'ble CESTAT Final Order No. A/31035/2016 Held unjust enrichment is not applicable, allowed the appeal 12 30/01/2017 Order in Original No. 18/2016-17 Allowed refund of Rs. 29,80,997/-, but rejected interest under Sec 11BB 13 27/04/2018 Order in Appeal No. 23/2018-19 Upheld rejection of interest 3. Learned Counsel for the appellant submits that the issue of refund has been settled and they have bee....

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....ore the Hon'ble High Court of Telangana and Andhra Pradesh. Further in that case, even after the Final Order, interest was not paid by the department and hence the appellant in that case was also filed a writ petition. Both cases were decided by the Hon'ble High Court of Telangana and Andhra Pradesh vide a common judgment dated 12.08.2018 upholding the decision of the Tribunal. Thus, the issue has also achieved finality at the hands of the jurisdictional High Court. 4. In view of the above, he would urge that this case may be decided accordingly. 5. Learned DR reiterates the findings of the lower authorities and submits that this case came to a conclusion only by the Final Order of the CESTAT on 20.10.2016 and refund was paid within 3....