2008 (9) TMI 719

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....nt. Shri N.J. Kumaresh, SDR, for the Respondent. [Order]. - This appeal has been filed by M/s. SPIC Ltd. (SPIC). The appellants had imported certain items of capital goods and cleared the same under Bill of Entry dated 15-7-1992 filed at the Air Cargo Complex, Chennai. Subsequently, the appellants claimed that they had paid duty without availing the benefit of Notification No. 172/89. Thi....

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....would not involve unjust enrichment of the appellants. Accordingly, he ordered the refund claimed to be credited into the Consumer Welfare Fund. 2. Before the Tribunal, the appellants submit that the Commissioner (Appeals) had in an earlier case allowed the excess duty paid on capital goods relying on a decision of the Tribunal in the case of CCE, Bhubaneswar-II v. Indian Aluminium Company....