2008 (3) TMI 181

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....r Dr. S. L. Peeran Member (J)] - This appeal arises from Order-in-Appeal No.52/2007 Cus. dated 30.4.2007 reversing the Order-in-Original No.6/2006 dated 28.3.2006 passed by the Assistant Commissioner of Customs, Customs Division, Bangalore granting refund to the Respondents in terms of the CESTATs Final Order No.873-874/2005 dated 2.6.2005 which has set aside the Order-in-Appeal No.301-302/2003 d....

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....nd of unjust enrichment has set aside the Order-in-Original granting refund and hence, this appeal. 3. We have heard both sides in this matter. 4. The appellants had deposited the amounts during the course of investigation. Such deposits are not deposits of duty as held by this Tribunal in the case of CC, Bangalore Vs. Motorola India Pvt. Ltd. - 2006 (206) ELT 370 (Tri.-Bang.). The question of c....

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....ile an appeal against the Order-in-Original granting refund after noticing the details in the balance sheet wherein it is shown under the heading 'expenses'. The Chartered Accountant has filed a certificate to explain that the amounts were not refunded to the consumers as they were deposited during the course of investigation and they have not recovered the same. In terms of accounting practice, t....