2005 (4) TMI 196

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....nue appeal against OIA 183/03-Cus., dated 28-4-2003. The Commissioner in the impugned Order has held that the refund claim is not hit by the principles of unjust enrichment. He has verified the documentary evidence and held that the duty element has not been passed on to the customers. From the records, he has noted that the stainless steel pressure cookers were sold at unit price over a three yea....

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....ideration, ledgers to prove that the amounts under refund claim are in fact shown as receivables from the Govt. etc. 2. Learned DR argued on the basis of the grounds made out in the appeal. Learned Counsel submitted that the Commissioner (Appeals) by his OIA 1120/97-Cus., dated 25-10-99 had granted refund in the light of judgment noted by him in his order. He submits that the Revenue did not ap....

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.....T. 3 (S.C.)]. 3. In reply learned SDR fairly conceded that the Order-in-Appeal No. 102/99-Cus., dated 13-10-99 was not appealed by the Revenue and as a consequence the refund amount was also paid. However later they issued show cause notice for recovery of the amount. 4. On a careful consideration we notice that the refund claim was originally adjudicated by the Assistant Commissioner (ICD)....

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....made. Later the revenue proceeded to recover the amounts by issue of show cause notice. We are of the considered opinion that the OIA No. 1120/99, dated 25-10-99 had attained finality as the Revenue had not questioned the legality of the said order before the Tribunal. Therefore the issue of show cause notice for recovery of erroneous refund is not a sustainable proceeding in the light of the Apex....