2000 (3) TMI 867

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.... Shri Satnam Singh, SDR, for the Respondent. [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....

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.... been rejected on the ground of unjust enrichment. 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 ....

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....en for a period of 1st May till 11th June, 1982. Consequently, if the amount has already been credited to the appellant it shall not be withdrawn, if not, shall be credited to it." 6.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 reg....