2013 (11) TMI 1536

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....ding Nos. 3921.91, 5603.00 and 5903.10 of the Central Excise Tariff Act, 1985. In terms of the first proviso to Para 2 of the Notification No. 5/94-C.E., dated 1-3-1994, they were entitled to avail Modvat credit only if they were to pay Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 on their final products. The final products manufactured by them did not attract additional duty under the said Act. They used the Modvat credit of duty paid on inputs namely yarn and grey fabrics under Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 and under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 while discharging liability for payment of Additional Duty on the final product namely P....

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....de by this Tribunal. In consequence to the Tribunal's order dated 12-3-2004, they filed refund claim which is well within time. Moreover, he submits that the amount paid during investigation does not attract unjust enrichment consequence to clearance of the goods. To support his contention he placed reliance in the case of Opel Alloys Pvt. Ltd. v. CCE, Ghaziabad - 2010 (249) E.L.T. 408 (Tri.-Del.). 5. On the other hand, learned AR strongly opposed the contention of the learned Advocate and submitted that as the appellant has utilized the credit for payment on the finished goods therefore bar of unjust enrichment is applicable. To support his contention he placed reliance on the decisions of Hon'ble Apex Court in the cases of Sahakari ....