2022 (8) TMI 1099

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....sentative for the Respondent ORDER Refund claim of Rs.10,78,311/- that was allowed by the Commissioner (Appeals) consequent upon order passed by this Tribunal on 09.06.2017 but directed to be deposited in the Consumer Welfare Fund of India on the ground that Appellant failed to cross the bar of unjust-enrichment is assailed in this appeal. 2. Bereft of necessary detail, the background of the ca....

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....h sides argued at length and submitted their respective notes as well as relied upon case laws. On perusal of the case record and the order passed by the Commissioner (Appeals), it is noticed that the ground of rejection of payment to the Appellant's account, as noted by the Commissioner (Appeals), is that Appellant had not produced any evidence, to show that the amount was shown in its Balance Sh....

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....ase of Commissioner of Central Excise, Pune Vs. Rocket Engineering Corporation Ltd. reported in 2014 (306) ELT 33 (Bom.), Commissioner of Central Excise, Pune-I Vs. Sandvik Asia Ltd. reported in 2017 (52) STR 112 (Bom.) that there is clear finding in Rocket Engineering Corporation Ltd. to the effect that when the amount had been deposited in the course of investigation after the clearance of excis....

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....learned Authorised Representative Mr. N.N. Prabhudesai has relied upon the decision of Sahakari Khand Udyog Mandal Ltd. judgement of the Hon'ble Supreme Court reported in 2005 (181) ELT 328 (S.C.) and Mahindra Engg. & Chemical Products Ltd. of this Tribunal reported in 2019 (368) ELT 84 (Tri.-Mumbai) to support the reasoning of the order passed by the Commissioner (Appeals). 6. As could be no....