Customs, Excise and Gold Tribunal - Bangalore
M/S Bpl Sanyo Technologies Ltd, 1/1, ... vs The Commissioner Of Customs (Appeals) ... on 20 July, 2001
ORDER
Shri G.A. Brahma Deva
1. The issue relates to unjust enrichment. It was submitted by the counsel that issue with reference to refund claim has not been considered properly. it was also submitted that the issue involved herein has been covered by the decision of the Supreme Court in the case of Union of India and others vs.Solar Pesticides (P) Ltd reported in 2000 (37) RLT/251. On the Other hand Smt. Radha Arun appearing for the Revenue submitted that the issue with reference to the refund claim has been considered as can be seen from the respective impugned orders. In reply the counsel submitted the decisions referred to above (Solar Pesticides ) was subsequent to passing impugned and it is appropriate that matter may be remanded to decide the issue in the light of that decision. Concurring with the plea taken by the party the matter is remanded to decide the matter afresh and to pass an appropriate order in accordance with law on providing opportunity to the party. Thus this appeal is disposed off in the above terms.
(Pronounced and dictated in open court)