2006 (12) TMI 349

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....or the Appellant. Shri G. Gangadhara Rao, Dy. Chief Chemist, for the Respondent. [Order (Oral)]. -  The Revenue is aggrieved with Order-in-Appeal No.7/2005-C.E., dated 19-8-2005 by which the refund claim of Rs. 30,000/- paid by the assessee towards Educational Cess on 3000 MTs of molasses has been allowed. The finding recorded in Para 3 of the impugned order is reproduced herein belo....

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.... There is no reason to doubt the veracity of evidence produced by the appellant. Accordingly, it is held that the refund claim is not barred by unjust enrichment clause. In view of the above position, I pass the following order : ORDER I allow the appeal filed by the appellant and set aside the order passed by the Assistant Commissioner, Customs & Central Excise, Nellore Division." 2.&ems....