2007 (7) TMI 486

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.... for the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  The relevant facts are as follows. M/s. Nirma Ltd. in their manufacturing process, have used what is known as Pacol Catalyst made out of Platinum; after repeated use, when the same is non-usable as catalyst, they have sent the spent catalyst to M/s. Hindustan Platinum for recove....

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....f spent catalyst was pending before the CEGAT and rejection of the refund claim by the Original Authority was in order and that they were free to claim refund, on duty after the order of the Tribunal on the issue. 2.2 Against the said order of the Commissioner (Appeals), the appellant has filed appeal No. E/3065/03. 3.1 Subsequently, the Tribunal by their final order No. C-II/84/WZ....

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....ment will be attracted. 6. The ld. Advocate appearing for M/s. Nirma Ltd. while submitting that 98% of the platinum has been exported and also claims even if the same is sold in the local market, the unjust enrichment will not be attracted in as -much as platinum is being a precious metal and prices are governed by the prices fixed by the London Metal Exchange and MMTC and in support of th....