2004 (7) TMI 232

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.... per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that vide an order dt. April, 1995 the Assistant Commissioner of Central Excise, Vapi, changed the classification list filed by the respondents herein in regard to waste material by classifying under Chapter Headings 85.44, 74.04, and directed the respondents to pay duty as per the tariff duty. The Commissioner (Appeal....

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....e order holding that refund was admissible. After examining the bar of unjust enrichment, he held that a sum of Rs. 58,497/- and a sum of Rs. 1,728/- was not admissible and that the assessee was entitled to take refund of the remaining amount of Rs. 30,54,724/-; hence this appeal by the Revenue against the grant of this sum of refund. 2. We have heard both sides, we see merit in the contention ....