2000 (7) TMI 916

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....Shri Deepak Kumar, SDR, for the Respondent. [Order]. -  This is the parties appeal against the above captioned order dated 29-9-95, praying for setting aside the same and for grant of consequential relief deemed fit. 2. The brief facts of the case are that appellant manufactures Motor Vehicle parts falling under Chapter 8708.00 of Tariff Act, 1985, and avail Modvat credit under ....

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....ty under Section 11B of Central Excise Act. In the appeal to Collector (Appeals), it was confirmed. Hence this appeal. 3. In support of the appeal, Shri S.R. Patankar, Consultant submitted his written submissions, reiterating grounds of appeal and cited rulings and the past practice in department regarding the refund claims; based on the orders of appellate authorities, and change of law o....

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....der Section 11-B unjust enrichment principles also applies case laws prior to amendment are not relevant 1993 (67) E.L.T. 483, is reversed by 1994 (74) E.L.T. 821 (Rajasthan High Court). This is a case of appellant voluntarily paying duty, and not of predeposit under Section 35F of Central Excise Act, Section 11B (3) of Central Excise Act, clearly applies. 4. Point to be answered is whethe....

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....y without any reservation, due to the hard pressure by the department, and as stay application was still pending. So this cannot be considered as predeposit. If the appellant's case to be accepted, he should have paid that amount while filing the appeal itself, and not after filing stay application. Admittedly, payment is made, as stay application was not decided. This is not shown as pre-deposit ....