https://www.taxtmi.com/caselaws?id=72283 The Tribunal allowed the appeal, granting the appellants the refund of duty under Section 11B of the Central Excises and Salt Act, 1944. The appellants were found entitled to the benefits of notification No. 83/83 as their clearances fell within the specified limit, despite the non-supply of safety valves affecting their production. The Tribunal rejected the Department's argument on unjust enrichment, emphasizing the appellants' adherence to the notification requirements and the importance of facilitating refunds under the Act. en-us Wed, 04 Dec 1985 00:00:00 +0530 Wed, 18 May 2011 11:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72283 The Tribunal allowed the appeal, granting the appellants the refund of duty under Section 11B of the Central Excises and Salt Act, 1944. The appellants were found entitled to the benefits of notification No. 83/83 as their clearances fell within the specified limit, despite the non-supply of safety valves affecting their production. The Tribunal rejected the Department's argument on unjust enrichment, emphasizing the appellants' adherence to the notification requirements and the importance of facilitating refunds under the Act. Case-Laws Central Excise Wed, 04 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72283