2010 (2) TMI 1236

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....e of calling pipe and launders used in smelter plant for manufacture of copper bars. There was a dispute as to whether Copper Cathode (cut) so used in pipe and launders were required to pay duty or eligible for the exemption under Notification No. 67/95-C.E., dated 16-3-95. The issue stands finally decided by the Tribunal in favour of the appellants by order dated 15-5-2006 [2006 (206) E.L.T. 276 (Tri.-Del.)]. 3.2 Meanwhile, during the period 2004-2005, the appellants paid duty on the said Copper Cathode (cut) using Cenvat credit and claimed refund of  Rs. 7,40,445/- consequent to receiving favourable order dated 15-5-2006 by the Tribunal relating to the earlier period. The Original Authority vide order dated 31-1-2006 sanction....

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....pplicable in the instant case as the facts and circumstances are different from instant case. 9. In view of the above and respectfully following the ratio of above cited cases, I agree with the contention of the appellant that the principle of unjust enrichment are applicable in this case and the Asstt. Commissioner while passing the impugned order has not gone into the factual aspect of unjust enrichment which he was required. 10. In view of above discussions, I find that the impugned order is not sustainable in law. Therefore, it is set aside the same and allow the appeal." 4. Ld. Advocate for the appellants submits that the duty on the captively consumed Copper Cathode cuts was paid at the instance of the Departme....