2008 (8) TMI 218

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.... Kumar, Madan Bhatt and Rajnish Kumar, Advocates, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Common issue is involved in these stay petitions, therefore, are being taken up together. 2. The Revenue filed these applications for stay of the operation of the impugned order whereby refund was allowed by Commissioner (Appeals) by holding that there is no such evidence to show that ....

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....urt in the case of Sahakari Khand Ltd. Udyog Mandal Ltd. v. CCE reported in 2005 (181) E.L.T. 328 (S.C.) held as under :-  "From the above discussion, it is clear that the doctrine of unjust enrichment' is based on equity and has been accepted and applied in several cases. In our opinion, therefore, irrespective of applicability of Section 11B of the Act, the doctrine can be invoked to deny ....