CEGAT Order in the case of CCE, Madras v. Addision & Co., Madras - 1997(20)RLT - 479 (CEGAT-SZB)

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.... The CEGAT (Eastern Zonal Bench) in the case of Indo Flogates Ltd., v. CCE, Bhubaneswar 1997 (20) RLT 443 (CEGAT -EZB) has decided the issue of unjust enrichment under section 11B holding that if credit notes have been issued, refund is admissible. This decision is given by Single Member Bench. 2.0 However, the CEGAT (South Zonal Bench) consisting of two Members in the case of CCE, Madras v. Ad....