CCE Vs. SURYA ROSHINI LTD.

JUDGEMENT

(1.) IN this appeal which has been filed by the Revenue, the issue relates to the applicability of doctrine of unjust enrichment to the refund claim of the respondents.

(2.) THE facts are not much in dispute. The respondents paid excess duty at the time of clearance of their goods to their another division (lighting division) where these were to be used for the production of final product. Later on, the credit of the duty, so taken by the said division, was reversed by them and a debit note was issued and sent to the respondents. The respondents lodged claim for the refund of the excess duty paid, but the Deputy Commissioner through the order -in -original rejected the same. The Commissioner (Appeals) has reversed that order by holding that the doctrine of unjust enrichment is not applicable.

(3.) NONE has come present on behalf of the respondents in spite of service of notice on them for today's as hearing. No request for adjournment has been also received from them. Therefore, I proceed to decide the appeal after hearing the learned JDR.