2015 (10) TMI 2531

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....the Respondent. ORDER PER: S.K. MOHANTY Rejection of refund claim on the ground of unjust enrichment is the subject matter of present dispute. 2. The facts of the case are that the appellant is engaged in the manufacture of pharmaceutical products. On 17.02.2012, the appellant had filed refund claim amounting to Rs. 3,50,878/- before the Jurisdictional Central Excise Authorities in terms of Se....

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....le from the Central Excise Department. The relevant portion in the said note is extracted herein below:- 2.25 The company has claimed that an amount of Rs. 3,50,878/- has been paid as an excess payment under Central Excise Duty and is therefore receivable from the Department. However, for the purpose of this balance sheet, the same has been presently charged to revenue and the refund would be ac....