COMMISSIONER OF CENTRAL EXCISE. Vs. RAMCO INDUSTRIES LTD.

JUDGEMENT

(1.) THIS appeal is at the instance of the revenue. Facts in brief are as under; M/s. Ramco Industries Ltd., Karur are the manufacturers of articles of Asbestos Cement falling under CH. 68 of CETA, 1985. The Assessee had paid duty on provisional basis during the period 20 -8 -1982 to 30 -9 -1996 due to various abatements claimed by them. The assessments were finalised by the Assistant Commissioner of Central Excise Davangere vide order -in -original No. 13/99, dated 24 -5 -1999. Consequent to the finalizations of assessments, the Assessee filed a claim for refund of Rs. 76,06,774/ -. Show cause notice was issued to the Assessee on 4 -8 -2000 seeking rejection of the refund claim. The Assistant Commissioner of Central Excise, rejected the refund claim vide order -in -original No. 44/2000, on the ground of unjust enrichment.

(2.) SIMILARLY for the period 1 -3 -1997 to 1 -6 -1998, the provisional assessments were finalized on the basis of the Order -in -Original No. 13/99, dated 24 -5 -1999. Consequent to finalization of assessments the Assessee filed a claim for refund of Rs. 3,18,018/ -. Show cause notice was issued to the Assessee seeking rejection of the refund claim. The Assistant Commissioner of Central Excise, rejected the refund claim vide Order -in -Original No. 45/2000 on the ground of unjust enrichment.

(3.) HEARD the learned Counsel for the Appellant.