1999 (1) TMI 165

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..... Shri R.D. Negi, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants who are manufacturers of Jeeps and light commercial vehicles, filed a classification list for their goods with effect from 9-12-1986, claiming the benefit of Notification 463/86, dated 9-12-1986, according to which light commercial motor vehicles of pay load not exceeding 4,000 k....

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....stant Collector passed an order rejecting the refund claims in respect of the following vehicles, viz : 1. Cowl & Chassis 2. Cowl & Chassis with Platform 3. Ambulance In respect of the Mini bus and other vehicles, the Assistant Collector directed the appellants to file revised refund claim. This order of the Assistant Collector was challenged by filing of Writ Petition N....

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....e of refund was remanded to the Assistant Collector for fresh decision after giving due consideration to the Board's clarification. By letter dated 8-11-1989, the Assistant Collector directed the appellants to file a fresh refund claim which was done on 1-12-1989 and the claim was rejected vide order in original dated 3-1-1990 on the ground of unjust enrichment. Aggrieved by this order, the appell....