STEEL STRIPS LTD Vs. CESTAT, NEW DELHI

JUDGEMENT

(1.) This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (for short, the Act') against order dated 13-8-2009 in Appeal No. 5733 of 2004 [2009 (248) E.L.T. 394 (Tri.-Del.)] passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi, proposing to raise following substantial questions of law :-

(2.) The assessee is manufacturing cold rolled strips and paid duty under the provisions of the Act. Later, application for refund was filed on the ground that for the period from 1-4-1992 to 31-3-1998, duty was not payable and was wrongly paid. By order of the Hon'ble Supreme Court dated 27-4-2003 [2003 (154) E.L.T. 336 (S.C.)], the matter was remanded to the adjudicating authority to examine whether it was a case of unjust enrichment in which case the appellant may not be entitled to refund. After due consideration, finding was recorded by the adjudicating authority against the appellant which was affirmed on appeal as well as on further appeal by the Tribunal. The Tribunal observed :-

(3.) We have heard learned counsel for the appellant.