2014 (2) TMI 824

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the impugned order rejecting their refund claim on the count that the appellants have failed to bar of unjust enrichment in support of their claim. 2. The facts of the case are that during the course of manufacturing of Aluminium Alloy Strips an intermediate product used in manufacture of 'Bimetal Bearings' and during the impugned period although the Aluminium Alloy Strips were not marketable t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te product is not marketable but the appellant has passed bar of unjust enrichment. Against the same the Revenue came up before this Tribunal on the issue of unjust enrichment and this Tribunal remanded the matter to the Commissioner (Appeals) to examine the issue of bar of unjust enrichment. In remand proceedings the learned Commissioner (Appeals) held that the appellant has failed to produce any....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er authorities. The learned Counsel further submits that the bar of unjust enrichment is not applicable to their case as held by this tribunal in the case of EPC Industries Ltd.- 2009 (237) ELT 565 (Tri. Mum). 4. On the other hand, the learned A.R strongly opposes the contentions of the learned Counsel and submits that although they have paid duty but they have not shown in their account as rec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tted fact that although duty has been paid under protest but the same has not been shown by the appellant in their account as receivable. Furthermore, the Hon'ble Apex Court in the remand proceedings has directed the appellant to pass the bar of unjust enrichment. Therefore, the case law relied upon by the learned Counsel in the case of EPC Industries (Supra) is not applicable to the facts of this....