JINDAL ROLLING MILLS LTD. Vs. CCE

JUDGEMENT

(1.) In this appeal, which has been filed against the impugned order -in -appeal, the dispute relates to the refund claim lodged by the appellants.

(2.) The facts are not much in dispute. After the determination of the ACP, as the appellants were working under the Compound Levy Scheme, at the relevant time, they paid the duty for the period September, 1997 to March, 1998. However, they simultaneously also lodged the claim for abatement of the duty on account of closure of their factory. The Commissioner (Appeals) allowed the abatement claim vide order dated 12.11.1998. Thereafter, the duty liability of the appellants was worked out to Rs. 9,35,505/ -, whereas they had already paid duty of Rs. 11,30,800/ -

(3.) The appellants accordingly filed the refund claim for the refund of the excise duty amount of Rs. 1,95,295/ -. The adjudicating authority rejected the claim through the order -in -Original on two grounds; firstly, that it was time barred having been filed in November, 1998 whereas the duty paid was for the period September, 1997 to March, 1998; and secondly, that the claim was hit by principle of unjust enrichment. The Commissioner (Appeals) has affirmed the said order of the adjudicating authority.