TaxTMI 
TaxTMI 
2005 (9) TMI 2
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....im of the appellant was rejected on the ground of unjust enrichment. 2. The appellants are engaged in the manufacture of processed man made fabric and filed a refund claim in pursuance to the Notification No. 25/2001- CE dated 11.6.2001 vide which deemed credit admissible on the specified inputs used in the manufacture of processed man made fabric has been increased from 45% to 50%. As a result o....
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....t entries in their accounts, the appellant issued credit notes. The appellant produced copies of the letters issued by their customers to the effect that they had only paid duty @ 8.8% The contention of the appellant is also that the Commissioner (Appeals) disposed of two appeals one filed by the appellant and the other of M/s. AK. .Spintex Ltd. On appeal filed by M/s. A.K. Spintex Ltd. the Tribun....
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....cted by the manufacturer and rejected the refund claim where the amount was collected and subsequently credit notes were issued. 7. In this case, there is no dispute that rate of duty was reduced 8.8% to 8% in view of the increase of 5% rate in the deemed credit with effect from 11.6.2001.. The dispute is in respect of three days only when appellant continue to show in the invoices duty @ 8.8%. I....