COMMISSIONER OF CUSTOMS, BELGAUM Vs. GOKAK MILLS

JUDGEMENT

(1.) THE Revenue is aggrieved from the Order -in -Appeal No. 169/2004 -C.E., dated 24 -3 -2004 by which the Commissioner (Appeals) has held that the refund sanction orders have not been reviewed by the Department and therefore the refund was due. The show cause notice later issued to reopen the matter on the ground of unjust enrichment is not in terms of law and ratio of the following judgments : -

(2.) HEARD both the sides in the matter.

(3.) ON a careful consideration of the matter, I notice that the order passed by the Commissioner (Appeals) is legal and proper. The refund claims have been passed by the Revenue by refund sanction orders. Therefore, re -opening the matter by issue of show cause notice without filing an appeal is not maintainable in law. In view of the citations, there is no error in the order. In view of lack of merit in the appeal, the same is rejected.