2002 (6) TMI 143 - AT - Central Excise

Summary

The case involved a dispute over the classification of HDPE products under Chapter 39 or Chapter 54 of the Schedule to CETA, 1985. The respondents claimed a refund of Rs. 11,33,403 based on re-determination of duty under Chapter 39. The Assistant Commissioner rejected the claim citing unjust enrichment, but the Commissioner (Appeals) overturned this decision. The Appellate Tribunal upheld the Commissioner's decision, stating that the principle of unjust enrichment does not apply to cases involving credit of duty, as per Section 11B of the Central Excise Act.