2000 (10) TMI 150 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai rejected the Revenue's appeal challenging the order of the Commissioner of Central Excise (Appeals) regarding a refund claim by M/s. Jeevan Diesels and Electricals (P) Ltd. The Tribunal upheld the appellate authority's decision to treat the letter as a refund claim despite not being in the prescribed proforma. The Tribunal found the decision to be in the interest of justice, considering the reduction in Excise Duty and the unjust enrichment issue. The Revenue's appeal was rejected, and the Tribunal upheld the Commissioner's order.