2004 (5) TMI 152

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....this appeal against the Order-in-appeal where refund filed by the appellants was rejected as time barred. 3. The contention of the appellants is that the issue in respect of repair of transformers is settled by the Hon'ble Supreme Court where the appeal filed by the Revenue was dismissed vide order dated 20-7-2000 [2003 (155) E.L.T. A235 (S.C.)] in the case of CCE, Chandigarh v. S.D.O. Coil, Fa....

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....s rightly rejected as time barred. 6. In this case, the issue in respect of demand of duty on the activity undertaken by the appellants for repair of transformers went up to Hon'ble Supreme Court and the Hon'ble Supreme Court on the appeal filed by the Revenue confirmed the order passed by the Tribunal where the Tribunal held that the activity undertaken by the appellants does not amount to man....

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....me Court. The Hon'ble Supreme Court specifically directed the excise authorities to consider the refund after taking into consideration the principles of unjust enrichment. Therefore, the present impugned order rejecting the claim on the ground of limitation is not sustainable and hence set aside. The matter is remanded to the Adjudicating Authority with the specific direction that refund is to be....