LAWS(ALL)-2012-5-318

COMMISSIONER OF CENTRAL EXCISE Vs. U.T. LTD.

Decided On May 15, 2012
COMMISSIONER OF CENTRAL EXCISE Appellant
V/S
U.T. Ltd. Respondents

JUDGEMENT

(1.) Heard Shri Ashok Singh, learned Counsel for the appellant and Shri Arijit Chakraborty for the assessee. This Central Excise Appeal under Section 35-G has been filed against the judgment and order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter called the "Tribunal"), dated 14-8-2008 passed in Appeal No. E/2262/2006-SM(BR), dated 5-9-2008. By an earlier order of the Tribunal dated 16-1-2002, the issue of demand against the assessee was finalised reducing the demand earlier raised to the extent of Rs. 2,88,047/- only and penalty of Rs. 10,000/-. The appellant had deposited during the investigation an amount of Rs. 10,94,263. After the order of the Tribunal, the appellant submitted an application for refund of the amount which was allowed vide order dated 21-10-2004 of the Assistant Commissioner. It is submitted that a cheque for refund of the amount was prepared. Subsequently, the Adjudicating Authority sanctioned the cheque and made the payment.

(2.) Against the order of the Assistant Commissioner, Central Excise regarding refund of the claim, an appeal was filed by the department which was rejected on 12-4-2006 upholding the order dated 21-10-2004 sanctioning the refund. Against the said order the department filed an appeal before the Tribunal which has been dismissed by order dated 14-8-2008, against which the Department has come up in the appeal.

(3.) Shri Ashok Singh, learned counsel for the appellant contended that the Tribunal had only affirmed the finding of the Commissioner (Appeals) without recording its own finding on the question of unjust enrichment. The Tribunal in paragraphs 3 and 4 observed as follows: