2014 (2) TMI 445

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....the Appellant. Shri Sambhu Chopra, 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 jus....

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....sion of this Tribunal, Revenue filed appeal before 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) exa....

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....that time for grant of interest in CESA, 1944 other 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.&em....

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.... Form RT.12 (or Form RT.13, as the case may be). 7. 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, r....