2023 (7) TMI 1252

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....ocate) For The Respondent (By Shri. B.H. Dore Raj, Advocate) JUDGMENT   P.S. DINESH KUMAR, J.,   This Appeal by the Revenue, directed against the order dated October 18, 2019 in Final Order No. 20872/2019, passed by the CESTAT [Customs, Excise & Service Tax Appellate Tribunal], Bangalore, has been admitted to consider the following question of law: "Whether the Tribu....

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.... amount was claimed and sanction was accorded as per the order in original dated November 25, 2016. 4. Revenue challenged the same inter alia on the ground that refund relates to Customs Duty and the aspect of unjust enrichment was not considered by the original authority. The Commissioner (Appeals) remanded the case for fresh consideration. 5. The Original authority examined the refund clai....

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....lhi 2013(288) ELT 203 (BOM) and Western Cold Fields Ltd., Vs. Commissioner, Central Excise, Trichy/Madurai 2019 (365) ELT 849 SC. 7. We have carefully considered rival contentions and perused the records. 8. Perusal of para 4 of the impugned order shows that a solitary contention with regard to unjust enrichment was urged before the CESTAT. Following the authority in Mafatlal Industries Ltd.....