2015 (10) TMI 1242

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....or The Appellant (s) : Shri S.R. Dixit Advocate For The Respondent (s) : Shri L. Patra, Authorised Representative Per: P.K. Das Common issue involved in these appeals and therefore, both are taken up together for disposal. 2. The appellants were engaged in the manufacture of Moulds classifiable under Chapter 84 of the Schedule to the Central Excise Tariff Act, 1985. The appellants tran....

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.... No. 45 dated 02.08.2006, and also filed refund claim of Rs. 16,55,983.00 on 11.08.2006. A Show Cause Notice dated 18.08.2006, was issued to appropriate the amount of duty paid by them alongwith interest and to imposed penalty. Another Show Cause Notice dated 31.10.2006 was issued proposing to reject the refund claim on the good of unjust enrichment. The Adjudicating Authority, confirmed the deman....

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....e refund claim against the excess payment of duty, and therefore, the said amount cannot be adjusted against the present demand. He relied upon the decision of the Tribunal in the case of Kalyani Ferrous Industries vs Commissioner of Central Excise, Belgaum 2005 (186) E.L.T. 105 (Tri. - Del.). He submits that the Adjudicating Authority rightly denied the refund claim on the ground of principles of....