WESTERN COALFIELDS LTD. Vs. CESTAT

JUDGEMENT

(1.) By this appeal filed under Section 35G of Central Excise Act, 1944, the appellant has questioned the refusal by the Customs Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, vide its order dated 3-8-2010 WESTERN COALFIELDS LTD v. COMMISSIONER OF C EX , KOLKATA, 2011 273 ELT 153, to refund the excess excise duty paid on the ground of unjust enrichment. The questions of law sought to be raised are:

(2.) The Assistant Commissioner of Central Excise, Chandannagore Division, proposed dis-allowance of the refund claim and issued show cause notice accordingly. The appellant filed its reply and said authority vide order-in-original dated 11-7-2011, rejected refund on the ground of unjust enrichment and also on limitation. The appellant then filed the appeal before the Commissioner (Appeals), Kolkata, who on 28-2-2005, held that claim for refund was not barred by limitation but still dismissed the appeal on the ground of unjust enrichment. The appellant then filed further appeal before the Customs Excise and Service Tax Appellate Tribunal (CESTAT) (1st Respondent) and said Tribunal on 3-8-2010 dismissed it vide Final Order No. 638 of 2010, WESTERN COALFIELDS LTD v. COMMISSIONER OF C EX , KOLKATA, 2011 273 ELT 153. It is this order which is questioned before us.

(3.) We have heard Shri Ramesh, Senior Advocate (Chennai) with Shri Mehadia, learned counsel for the appellant and Shri Mishra, Additional Solicitor General of India, learned counsel for the respondents.