2004 (7) TMI 406

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....llant. Shri U. Raja Ram, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Mardia Chemicals Ltd. is whether the Revenue can adjust the duty amount due from the Appellants out of the amount of refund sanctioned to them. Shri R.S. Dinkar, learned Advocate submitted that demand of  Rs. 35,05,293/- was confirmed against the....

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....d outstanding Government dues from the given amount refundable to the appellants. 2. Learned Advocate, further, submitted that the Department should not have made the adjustment against the other confirmed demands and refund sanctioned to them should have been paid to the Appellants as the Assistant Commissioner has given a specific finding that the bar of unjust enrichment does not apply;....

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....e department was justified in terms of the provisions of Section 11 of the Central Excise Act to adjust against the amount of refund sanctioned to the Appellants; that as afterwards the demands have been set aside by the Tribunal, the Appellants are required to file fresh claims for refund of duty. 4. We have considered the submissions of both the sides. Section 11 of the Central Excise Ac....