2026 (8) TMI 518

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ABLE MRS. JUSTICE SHAMIMA JAHAN Advocate for the Petitioner: Mr. J Kalita, S Choudhury, Mr Sohaing. Advocate for the Respondent: Mr. S.C. Keyal. ORDER PER MICHAEL ZOTHANKHUMA, J 1. Heard Mr. J. Kalita, learned Counsel for the appellant and Mr. S. C. Keyal, learned senior counsel assisted by Mr. K. Jain, learned Standing Counsel, Central Excise and Customs Department, appearing for t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the case is that the appellant was manufacturing articles and used UF/PF resin solution and had paid duty on the same. The question of whether UF/PF resin solution was dutiable, was subsequently decided by the Single Bench and the Division Bench of this Court in Civil Rule no. 343/1992 and WA no. 211/1996, by holding that it was not dutiable. 5. In view of the decision of this Court that UF....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../2025. 7. The appellant has now put to challenge the final order dated 03/07/2025 passed by CSTAT Kolkata and also the order dated 31/08/2004 passed by the Commissioner of Customs and Central Excise (Appeals). 8. On considering the submissions made by the learned counsels for the parties, we find that the only question to be decided is whether there was unjust enrichment on the part of the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the respondent and especially by the Assistant Commissioner of Central Excise, Jorhat. 11. We accordingly close the present appeal by directing the appellant to approach the concerned Assistant Commissioner of Central Excise, Jorhat, within the period of one month from today, with regard to his claim that the refund of Rs. 51,33,004.71 as duty on UF/SF resin, did not amount to unjust enrich....