2019 (5) TMI 600

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....nior Standing Counsel with Mr. Vaibhav Joshi, Ms. Anushree Narain, Advocate   Respondent Through: None.   O R D E R C.M. Appl. No. 17373/2019 (condonation of delay) For the reasons stated in the application, the same is allowed and the delay in filing the appeal is condoned. Application stands disposed of. SERTA 13/2019 & CM Appl. 17372 & 17374/2019 The Revenue urges a question of ....

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....ntially (2) the principle of unjust enrichment (section 11B) would apply. The CESTAT noticed that the Commissioner had not considered the fact that to apply Section 11B, no notice or separate hearing is granted to the assessee. On this ground as well as on the ground of the question of limitation could not have arisen in this case. CESTAT allowed the appeal. It is urged that the substantial ....