Per: Dr. Chittaranjan Satapathy,
Heard both sides. Shri P.C. Anand, Ld. Consultant, appearing for the respondents states that the refund has been sanctioned by the authorities below, but the same has been credited to the Welfare fund, on the ground of Principles of unjust enrichment have been followed. He further states that this is the case where amounts initially collected from the customers have been subsequently given back by way of credit notes and he states that in such cases the refund is admissible according to the following two decisions of the Hon’ble High Courts of Rajasthan and Karnataka:
1. Union of India Vs. A.K. Spintex Ltd. 2009 (234) ELT 41 (Raj.)
2. CST, Bangalore Vs. Shiva Analyticals (I) Ltd.2009 (14) S.T.R. 301 (Kar.)
2. Heard the Ld. JCDR.
3. In view of the cited decisions of the Hon ble High Courts of Rajasthan and Karnataka, we set aside the impugned order and remand the matter to the original authority for fresh order in the light of the said decision. The appeal is allowed by way of remand.