TaxTMI 
TaxTMI 
2019 (5) TMI 1283
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....demands were confirmed in Orders-in-Original; that appeals were preferred, etc., the last of such orders being Order-in-Appeal No. MYS-EXCUS-000-ADC-APP-HAD-104-2014 dated 30.10.2014 wherein the demand and order was held to be not maintainable and accordingly, the same was set aside. 3. A perusal of the latest Order-in-Original dated 17.05.2017 reveals that the assessee had made most of the payments at the time of investigation. The said Order-in-Original also refers to the scope of that order which was consequent to the remand order passed by the Commissioner (Appeals) in Order-in-Appeal No. MYS-EXCUS-000-APP-067-16-17 dated 03.01.2017. The above orders of the lower authorities refer to the pendency of appeal before this forum against the....
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....y the said decision. 6. It is an undisputed fact that the payment was made under protest by the assessee during investigation and a perusal of one of the earliest Order-in-Original dated 30.01.2014 clearly reflects appropriation of payments made by the appellant towards the duty liability and the said order also incorporates the major payment being recovered by way of appropriation, except perhaps penalty. In this background, the decision of the Hon'ble High Court of Madras in the case of Commissioner of C.Ex., Coimbatore Vs. M/s. Pricol Ltd. reported in 2015 (320) E.L.T. 703 (Mad.) relied upon by the assessee squarely applies. The Hon'ble High Court while dealing with an almost similar issue and after considering relevant provisions and v....
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....hemical Company Ltd. - 2001 (133) E.L.T. 278 (Mad.) and the said view has also been maintained by the Supreme Court in Union of India v. Suvidhe Ltd. - 1997 (94) E.L.T. A159 (S.C.). There are also very many judgments of various Courts, which have also reiterated the same principles that in case any amount is deposited during the pendency of adjudication proceedings or investigation, the said amount would be in the nature of deposit under protest and, therefore, the principles of unjust enrichment would not apply. In view of the catena of decisions, available on this issue, this Court answers the first substantial question of law against the Revenue and in favour of the assessee." 7. Further, I do not see any disputes with regard to the CA ....