1999 (2) TMI 190

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....o, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are four appeals filed by M/s. General Engineering Works with reference to the common impugned order dated 14-2-1996 passed by the Commissioner of Central Excise (Appeals), New Delhi. 2. Shri K.K. Anand, learned Advocate, appearing for the appellants submitted that issue was with reference to the inspection ch....

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....tion 11B is not applicable. 3. On hearing both the sides, we concur with the argument of the learned Counsel and, accordingly, the Assistant Collector was not right in rejecting the refund claims as barred by time. 4. The next question remains in these cases whether the refund claim is subject to the unjust enrichment as per amended provisions of Section 11B. This issue has also been s....