2000 (1) TMI 112

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....er : Justice K. Sreedharan, President]. - This is an appeal at the instance of the Revenue. Assessee paid duty on a provisional basis and executed a bond undertaking to pay differential duty on finalisation of assessment. When the assessing authority made final assessment, within the period allowed by law, assessee claimed refund. That claim was rejected by the Assistant Commissioner as per order-....

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....ufacturer had undertaken to pay the differential duty on finalisation of the assessment. That assessment was subsequently finalized. Consequent on the finalization of the assessment, amount was found due to the manufacturer. He claimed refund. Such a claim for refund is protected from the law of unjust enrichment as has been held by the Supreme Court in Mafatlal Industries Ltd. case, 1997 (89) E.L....

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....aw laid down by the Supreme Court. 4. For filing this appeal, Commissioner gave his authorization as is seen from his order dated 24-2-1999. In the first paragraph of that order, it is stated : "I observe that it [the order of the Commissioner (Appeals)] is not proper and legal on the grounds specified in annexure 'A' enclosed herewith." On the basis of the grounds specified in annexure '....