2000 (3) TMI 867 - AT - Central Excise

Summary

The case involves a dispute over a refund claim filed by M/s. National Engg. Industries Ltd. under Notification No. 198/76-C.E. The claim was rejected due to unjust enrichment. The Tribunal dismissed the appeal, citing that the excise duty amount had already been recovered from customers, in line with previous court decisions.