REGENT COMPUTRONICS PVT. LTD.

BALLARPUR INDUSTRIES LTD. Appellant

V/S

COMMISSIONER OF C. EX. Respondents

Referred Judgements :-

JUDGEMENT

(1.) THIS appeal has been directed by the appellants against the Order -in -Appeal vide which the Commissioner (Appeals) has affirmed the Order -in -Original of the Adjudicating Authority rejecting their refund claim, by applying the principle of unjust enrichment.

(2.) THE learned counsel has contended that since the duty at the higher rate was never collected by the appellants and invoices were issued at the instance of the department till the disposal of the finalisation of their classification list and as such, the principle of unjust enrichment has no application to the case of the appellants. The learned counsel has relied the following cases in order to support of his contention : -

(3.) ON the other hand, learned JDR has referred to the ratio of law laid down by the Larger Bench in the case of S. Kumar's Ltd. v. CCE, Indore - 2003 (153) E.LT. 217 (Tri. -LB) = 2003 (88) ECC 516 (Tri. -LB).

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BALLARPUR INDUSTRIES LTD. Vs. COMMISSIONER OF C. EX.

Referred Judgements :-

JUDGEMENT

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