2014 (2) TMI 445

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.... for the Respondent. ORDER We have heard Shri A.P. Mathur, learned counsel for the appellant. Shri Sambhu Chopra appears for the Revenue. 2. By order dated 9-7-2002 in Reference Application No. 65 of 2000 the Court called for following questions from the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi :- "Whether Tribunal was justified in holding that the refund claim is ba....

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....e the Hon'ble Supreme Court in 1992. The Hon'ble Supreme Court rejected the said appeal. The appellants submitted refund claim on 21-7-1990, which was received in the office of the Asstt. Commissioner on 23-7-1990. The claim was rejected. Against this rejection the appellants pled appeal before the Collector (Appeals). Ld. Commissioner (Appeals) examined this case and observed "the view of the jud....

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....er claims remain unsubstantiated by the appellants. Appeal rejected accordingly." 4. The appellant filed refund claim for the period 1-3-1971 to 26-2-1986. On TR6 from 18-1-1982 to 23-2-1983 for an amount of Rs. 51,025/- it was not mentioned that the duty was paid under protest, and so up to that period the claim was barred by time. 5. The Asstt. Commissioner, Central Excise, Saharanpu....

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....sp;The Tribunal further observed that after the decision of the Apex Court in Mafatlal Industries Ltd. [1997 (89) E.L.T. 247 (S.C.)], laying down the law relating to unjust enrichment, and on the basis of which the amended Section 11B was inserted in the Central Excise Act, where a person proposes to contest his liability by way of appeal, revision in the higher courts, he would naturally pay duty....