Held - In the instant case, as noted above, the Adjudicating Authority had passed detailed orders after examining the documents on record and the various pleas, including the plea of unjust enrichment raised by the Department. Section 35E(2) empowers the Principal Commissioner of Central Excise to, of its own motion, call for and examine the record of any proceeding in which an Adjudicating Authority subordinate to him has passed any decision .....

Held - In this case, an order of refund was passed on an application under Section 11B. The appeal against the finalisation of the assessment was closed on the basis of the refund order. There can be no doubt about the fact that the statutory right of appeal is a valuable right conferred upon the assessee. That right was actually altered on the basis of an order of refund. Suppose there had been no order of refund, the appeal could have been p.....

Held - A careful analysis of the Sections 11A and 11B of the Act would leave no manner of doubt that there is an adjudication process involved in the processing of the applications made under Sections 11A and 11B of the Act and further the orders passed under Sections 11A and 11B of the Act are appealable. The determination of an application made under Section 11B of the Act would result in the entitlement of an applicant for refund of any exc.....

Held - The adjudicating authority after duly considering the claim of the respondent rejected part of the claim and allowed the claim to the extent of Rs. 2,42,110/- and directed that the same should be appropriated against outstanding Government dues. Later on after the said order was implemented another show cause notice came to be issued calling upon the respondent to show cause as to why the refund claim of Rs. 2,42,110/- sanctioned and er.....