2014 (4) TMI 188

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....th the sides, we find that the issue in the present appeal relates to refund of excise duty paid by the appellants during the period April 1991 to March, 1994 when they were contesting the issue of manufacture as regards their activity of cutting the marble slabs. The said activity was ultimately held as not amounting to manufacture by the Hon'ble Supreme Court. 2. As a consequent to the above de....

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....tity from the same/similar customers prior to 22.4.1991. As such, they have concluded that the excise duty element was being charged by the appellants from their customers and the refund of the same would be hit by the bar of unjust enrichment. 4. The appellate authority has also relied upon the Hon'ble Supreme Court decision in the case of Allied Photographic case 2004 (166) ELT 3 as also in the....

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.... filed an appeal there against before the Hon'ble Supreme Court which stand accepted by them. There is a huge time gap between the decision of the Tribunal and the decision of the Hon'ble Supreme Court. As such, during the relevant period the decisions of the lower authorities were against the appellant holding their activity to be a manufacturing activity liable to pay duty of excise. In such a s....