PRIMA PICK N. PACK LIMITED Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellants filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) whereby the refund claim of the appellant was rejected on the ground that the goods were cleared as per the approved price list. Therefore, the refund is not maintainable.

(3.) THE contention of the Revenue is that the goods were cleared in the month of December as per the approved price list. Therefore, the refund is not refundable. It is also pointed out by the Revenue that all the refund claims are subject to the principles of unjust enrichment. The Revenue relied upon the decision of the Hon'ble Supreme Court in the case of Sahakari Khand Udyog Mandal Ltd. v. CCE .