2005 (2) TMI 343

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....bsp; [Order per : Jyoti Balasundaram, Vice-President]. - The issue in the above appeals namely, as to whether the assessees' claim for refund of Rs. 14,11,605/- is barred by limitation and also hit by doctrine of unjust enrichment is taken up for decision by this common order. 2. The relevant facts are that the appellants herein above are engaged in the manufacture of various chemicals and f....

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....fter the remand case was heard by the Assistant Collector; vide his order dated February 1988 the demand was vacated. The assessees filed a claim for refund on 15-3-1988; the claim was rejected by the Adjudicating Authority by order dated 23-8-1995 on the twin grounds of limitation and unjust enrichment; by order dated 7-10-1997, the Commissioner (Appeals) upheld the adjudication order; the Tribun....

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.... appeal was allowed by the Commissioner (Appeals) vide his order dated 19-10-2001 relying upon the Apex Court judgment in the case of Solar Pesticides. This order is challenged in Appeal No. E/3261/2001. 4. We have heard both sides. In the assessees own case vide order reported in 1999 (105) E.L.T. 52 (T) = 1998 (28) RLT 794 (CEGAT) in respect of the same refund claim, the Tribunal has held tha....

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....cted when duty is paid subsequent to the clearance of the goods (the clearance of goods by the appellants was during the months of April and May 1986 while the duty was paid in November 1986 as per Assistant Commissioner's order dated 26-9-1986). 5. In these circumstances, the Tribunal's order in the case of Gwalior Oil Mills v. Commissioner of Central Excise, Bhopal - 2002 (52) RLT 648 (CEGAT ....