2004 (10) TMI 172

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....Jain, learned Advocate, pleaded that the refund was granted to the appellants on 9-12-1999 on the direction of the Final Order No. 581/98-C dated 7-8-1998. However, without challenging the final order passed by the Tribunal, the Assistant Commissioner, Faridabad on 8-6-2000 issued show cause notice to the appellants for recovery of the amount of refund already sanctioned and paid to the appellants....

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....njust enrichment. 3. Shri S. Bhatnagar, learned JDR reiterated the arguments of the Commissioner (Appeals). 4. On careful consideration of the submissions, I find that the Tribunal under its Final Order No. 581/98-C, dated 7-8-1998 allowed the appeal and consequent to this, refund was granted to the appellants. Since this order has not been challenged, therefore, any action taken consequent ....