2007 (4) TMI 241

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.... the Appellant. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. We take up all these nine appeals as the issue involved is the same. 2. The appellants have been denied refund amounting to Rs. 2,13,71,577/- rejecting their claim on merits as well as on the ground of unjust enrichment. Shri K. A. Siddique, AGM (Finance) appearing for the appellants states that the appellan....

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....lving the same items has been decided holding that cess is not leviable on Low Ash Coal as the same is neither produced nor manufactured. We are of the view that the cited decision of the Hon'ble Supreme Court is squarely applicable to the present case of the appellants and the impugned Low Ash Coals under import, were clearly not liable to cess. 4. As regards principle of unjust enrichment, me....