BEC FOODS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In these three appeals, filed by M/s. BEC Foods, the issues involved are whether refund of duty paid by them is sanctionable and whether the refund is hit by the principle of unjust enrichment.

(2.) Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants were originally registered as a 100% export -oriented undertaking (EOU); that they made an application for de -bonding of the unit to the Development Commissioner on 26 -4 -94 and they were finally de -bonded as per letter dated 1 -3 -95; that the Commissioner of Central Excise under letter dated 27 -6 -95 addressed to the Assistant Commissioner directed that a total sum of Rs. 76,83,195/ - was required to be paid by them to achieve the status of a complete de -bonded unit; that based on the said communication the Assistant Commissioner issued a certificate dated 10 -7 -95 to the effect that the unit stood de -bonded with effect from 9 -7 -95; that on their protest the actual date of de -bonding was declared to be 15 -5 -95 and not 9 -7 -95.

(3.) Appeal No. E/1639/2001 -