2000 (7) TMI 147 - AT - Central Excise

Summary

The appeal was against the order-in-appeal passed by the Commissioner (Appeals), Chennai in the case of M/s. Jyothi Apparels Ltd. The dispute was about the levy of CV duty on imported motors used captively. The Commissioner allowed the refund application, but the condonation of delay was rejected as the Supreme Court's decision on unjust enrichment came after the appeal deadline. The application for condonation of delay was rejected.