2000 (11) TMI 359

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.... Tandon, SDR, for the Respondents. [Order]. - Present appeal is against the rejection of a Refund which was required to be paid as per direction of the Hon'ble High Court of Punjab & Haryana dated 22-4-1991 within a period of three months. 2. The refund arose, as observed from SCN dated 25-10-95 consequent to Tribunal's Order-in-Appeal No. 226 to 248/87B-I, dated 15-11-87 which held ....

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....d by the department against the Order in WP 773/1990 was dismissed. Since the ground of limitation has been settled in the subject WP and there was no applicability of clause of unjust enrichment. 4. The Asstt. Collector passed an order rejecting the refund on account of unjust enrichment after inspecting the relevant documents and noting that duty was paid under protest therefore the clai....

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....ent does not make it a pending proceeding. This decision was arrived at after following and relying on para 146 of Mafatlal Industries Ltd. - 1997 (89) E.L.T. 247 (S.C.) which prescribes :- ......The provisions contemplate the pendency of the application on the date of the coming into force of the amendment, or the filing of an application which is contemplated under law, to obtain a refund, af....