2009 (8) TMI 208

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.... Member (T)]. - This matter arises before us for the second time. The appellant herein had manufactured kraft paper and cleared the same on payment of duty for packing paper and paper products manufactured in its own factory during 7-3-81 to 17-1-92. Later on they claimed refund of the duty paid on the basis that clearances of kraft paper captively consumed were eligible for exemption under Notifi....

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....t. The impugned order confirmed the above finding of the Assistant Commissioner. 2. We have heard both sides. The appellants have relied on the Apex Court's judgment in the case of CCE Chennai v. TVS Suzuki Ltd., 2003 (156) E.L.T. 161 (S.C.) in support of their claim that the impugned claim need not pass the test of unjust enrichment. The learned counsel for the appellants submits that the subj....