2010 (9) TMI 325

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....bsp;  Shri C. Rangaraju, SDR, for the Appellant. Ms. Uma Maheshwari, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The assessees herein, who are engaged in the manufacture of 'paper' and 'paper boards', manufactured and cleared newsprint during the period Apr. '95 to Aug. '95, after availing exemption under Notification No. 60/88-C.E., dated 1-3-19....

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....s order dated 28-2-2001. Based on his order, the assessees filed a claim for refund of Rs. 36,022/- which was rejected by the Assistant Commissioner vide order dated 31-1-2002 on the ground of unjust enrichment, Commissioner (Appeals) set aside the rejection of refund claim and directed the assessees to produce letter from their buyers to the effect that duty had not been collected by them from th....