2005 (11) TMI 411

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....Shri K.S. Reddy, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This Appeal has been filed against Order-in-original No. 3/2005, dated 31-1-2005 passed by the Commissioner of Central Excise & Customs, Belgaum. 2. The brief facts of the case are as follows. The appellants claimed refund amounting to Rs. 3,64,08,687/- on 28-10-1997 consequent to issue of Notificat....

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....on 30-11-1990 for recovery of erroneous refund on the ground that the unjust enrichment aspect was ignored while granting refund. In the impugned order, the Commissioner has ordered recovery of the amount refunded. The appellants have strongly challenged the Order of the Commissioner. 3. Shri B. V. Kumar, learned Advocate appeared for the appellants and Shri K.S. Reddy, learned JDR for the....

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....llowing. "The Hon'ble Supreme Court has in the case of Mafatlal Industries v. UOI exhaustively dealt with the meaning and scope of the amended Section 11B of the Central Excise Act 1944 and has held that the provisions of amended Section 11B are retrospectively applicable to all proceedings when refunds have not been made finally and unconditionally as the position of Section 11B was no differe....