2003 (2) TMI 89

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....per : Justice K.K. Usha, President]. - In this appeal at the instance of the assessee challenge is against the order passed by the Commissioner (Appeals), Bhopal, dated 31-12-2001. 2. The appellants have made a claim for refund of the duty paid by him. The claim was rejected on the ground that it was hit by the principles of unjust enrichment. Aggrieved by the orders passed by the adjudicating ....

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....inted out on the behalf of the Revenue that the issue is covered by the decision of this Tribunal in Sangam Processors (Bhilwara) Ltd. v. CCE reported in 1994 (71) E.L.T. 989 which was affirmed by the Hon'ble Supreme Court. 6. Today we have considered in detail an identical issue in Appeal No. E/1626/01-NB filed by M/s. S. Kumar's Ltd. After detailed consideration of similar contentions, we hav....