2008 (7) TMI 255

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....nt. Shri V.V. Hariharan, JCDR, for the Respondent. [Order] - This appeal of the assessee is against rejection of their refund claims for the period from 1-11-2000 to 31-12-2001. No claim was rejected on merits. The refund claim for the period 1-11-2000 to 31-3-2001 was rejected as time-barred and the claim for the subsequent period was rejected on the ground of unjust enrichment. The claim f....

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....ger Bench decision in S. Kumar's case [2003 (153) E.L.T. 217 (Tri.-LB)]. The present appeal is directed against the appellate Commissioner's order. 2. The following are the grounds of this appeal: "(i) That the order of learned Commissioner of Central Excise (Appeals) insofar it is prejudicial to the interests of the appellant is bad and inoperative in law. (ii) That the learned Commissio....

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.... binding on this Bench of the Tribunal. It was submitted by the learned Jt. CDR that the civil appeal filed by the Department against the High Court's judgment in Addison & Co. case had been admitted by the Hon'ble Supreme Court [2003 (152) E.L.T. A94(S.C.)] and this fact was also noted by the Tribunal's Larger Bench in S. Kumar's case and Grasim Industries case. I have found this submission to be....