TaxTMI 
TaxTMI 
2000 (3) TMI 867
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....pondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. National Engg. Industries Ltd., the matter relates to the refund claims, which the assessee filed in terms of Notification No. 198/76-C.E., dated 16-6-76. The show cause notice was issued and the matter was adjudicated by the Asstt. Collector of Central Excise, who rejected the refund claim on the ground that the ....
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....ment. We find that the matter is covered by the Supreme Court's decision in the case of Mafatlal Industries Ltd. v. U.O.I. - 1997 (89) E.L.T. 247 (S.C.). 4. The ld. Advocate had referred to the Tribunal's decision in the case of National Cooperative Sugar Mills Ltd. v. CCE, Madurai - 1999 (33) RLT 978 (CEGAT) and the Supreme Court's decision in the case of Belapur Sugar and Allied Industries....
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....nsequently, if the amount has already been credited to the appellant it shall not be withdrawn, if not, shall be credited to it." 6. The matter had not been discussed with reference to the provisions of unjust enrichment. 7. The Tribunal's decision as well as the Supreme Court's judgment referred to by the ld. Advocate are with regard to the sugar incentive rebate and in the present ca....