1999 (9) TMI 899

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..... Oza, Advocate, and Yunusbhai U. Lakadia, Representative of firm, for the Appellant. [Order]. - This appeal has been filed by M/s. Malwi Ship Breaking Co., against the Order-in-Original No. BVR/400/98, dt. 17-6-98 passed by the Assistant Commissioner, Central Excise, Bhavnagar. 2. The appellants are engaged in the manufacture of excisable goods falling under Chapter 72 to 81 of the ....

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....lowed their appeal setting aside the said OIO. Thereafter, the appellants have filed the present refund application arising out of CEGAT's order. On the present refund claim, they were served with show cause notice proposing to credit the refund amount to the Consumer Welfare Fund established u/s 12C of the Central Excise Act, 1944, on the ground of unjust enrichment. The adjudicating authority vi....

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....idered the adjusted refund amount of Rs. 82,867/- as a pre-deposit and further a bank guarantee of Rs. 1.5 lakhs was directed to be executed before finalising the appeal. The relevant appeal was allowed by the Tribunal vide Order No. l776/96/WRB, dt. 3-3-97 and there remains no outstanding dues against the appellants. Therefore, the bank guarantee was released by discharging the part of pre-deposi....

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....tes to the differential duty on bunkers which was sanctioned by the lower authority to the appellants, however, since there was a demand of Rs. 2,78,402/- outstanding against the appellants, the said refund was adjusted against this demand. The appellants have agitated the matter before the appellate authority and then to CEGAT, the CEGAT while deciding stay application, considered the amount adju....