1999 (7) TMI 172

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri R.S. Sangia, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  The short point for determination in this appeal is whether the appellants' appeal if accepted, will amount to unjust enrichment. 2. The facts of the case in brief are that the appellants are engaged in the manufacture of Solvent Extraction. They manufacture Solvent Extracted oil by solvent metho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....idence of CESS paid by them had been passed over the buyers, the refund has been rightly rejected by the Asstt. Collector." 3. Arguing the appeal Shri P.R. Srivastava, ld. Consultant submits that in terms of the orders passed by various Courts, CESS was not leviable on the oil extracted by solvent extraction method from Rice Bran. He submits that since CESS was not leviable, the collection....