FAIRLON ENGG. (P) LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These two appeals have been filed by the appellants against the common order -in -appeal dated 20 -5 -2002 vide which their appeals against the order -in -original dated 5 -7 -2001, passed by the Deputy Commissioner rejecting their refund claims, had been dismissed.

(2.) The facts are not much in dispute. The appellants filed refund claims for the refund of the duty on the strength of the Tribunal's order before the Deputy Commissioner, but the same was rejected by him on the ground of unjust enrichment. They filed appeals before the Commissioner (Appeals) who refused to condone the delay in filing the appeals and also observed that since the application for refund claim of the appellants was pending before the Tribunal, he has no power to deal with the matter.

(3.) We have heard both sides and gone through the facts on record.