TaxTMI 
TaxTMI 
2006 (12) TMI 339
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....Ajay Saxena, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant made the claim for refund of duty paid on Fluid Bed Dryers falling under Chapter 84 and cleared on payment of duty to M/s. Cheminor Drugs Ltd., which is a 100% EOU. As per the appellant, the goods were exempted on production of CT-3 certificate and in terms of Notification No. 1/95 dated 4-1-1995. It....
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....ribed format was well within the hands of the appellant-manufacturer before clearance of the said goods on payment of duty and appellants have cleared the goods without payment of duty in the past also and as such were aware of the procedure to be adopted. As such, he rejected the appellant's plea of oversight. The refund was also rejected on the ground of unjust enrichment. 2. After hearing....
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....y would have removed the goods under cover of AR-3, there was no question of payment of duty and subsequently refund claim. I agree with the above contention. The question of no following the procedure would not arise, according to the appellant when payment of duty was erroneous without realizing that their buyer were issued CT-3 certificate, being a 100% EOU. As such, if the appellant can otherw....