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) M/S. Chemplast Sanmar Ltd vs ) Commissioner Of Customs, Chennai on 2 June, 2015 cites

Union Of India & Ors. vs Indian Charge Chrome & Anr. on 25 August, 1999

The ratio of the above Supreme Court decisions are squarely applicable to the present case. Revenue having lost their appeal remedy against the Hon'ble High Courts orders dt. 17.7.2000 and 8.10.2009 cannot take shelter by reviewing the order of the adjudicating authority by citing the case law of UOI Vs Indian Charge Chrome (supra). It is settled law by the Apex court that the department cannot reopen the case which is settled by the jurisdictional High Courts without setting aside the Honble High Court Order by the Apex Court in so far as the particular appellant who succeeded their writ petition. The order of LAA setting aside the DCs order sanctioning the refund and interest, in compliance of High Court's order, is not justified and not in conformity with the law. Further, the LAA knowing fully well that the said refund was sanctioned as per the Honble High Courts order and holding it as erroneous refund is not warranted and it amounts to judicial impropriety as the Honble High Court order is binding on all subordinate authorities including LAA and the Tribunal. Revenue filing appeal against the impugned order on the unjust enrichment also is not justified.
Supreme Court of India Cites 10 - Cited by 69 - R C Lahoti - Full Document

Sangam Spinners Ltd vs Union Of India & Ors on 18 March, 2011

He further submits that the Honble Supreme Court dismissed the review petition filed by Jain Spinners Ltd. Vs Union of India reported in 1993 (64) E.L.T.A.195 (S.C.). He submits that Honble Supreme Court clearly held that a Central Excise and Customs law amendment came into operation from 20.09.1991 had retrospective effect and, therefore, is applicable to the refund order passed before the date of amendment. He further submits that in the present case, the appellants refund application was pending from the date of finalization, therefore by virtue of Honbe Supreme Courts above decision the unjust enrichment clause is applicable in the present case.
Supreme Court of India Cites 15 - Cited by 23 - M Sharma - Full Document
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