2019 (9) TMI 642

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....ri L. Nandakumar, AC (AR) for the Respondent ORDER The appellant is aggrieved by the rejection of refund claim on the ground of unjust enrichment. 2. Brief facts are that appellants are engaged in the manufacture of MS angles, flat rolled products and are registered with the Central Excise Department. They filed refund claim on 13.2.2003 for Rs. 3,67,953/- on the ground that they have opted for....

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....t as receivables. Therefore, the rejection of refund claim on the ground of unjust enrichment cannot sustain. The appellant having issued credit notes has rebutted the presumption under section 12B of the Central Excise Act, 1944. 4. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. He adverted to section 12B of Central Excise Act and argued that the appellant having ref....