1994 (6) TMI 69 - AT - Central Excise

Summary

The Collector of Central Excise appealed against the Order-in-Appeal allowing a refund claim by M/s. E.S.P.I. Manufacturers (I) Pvt. Ltd. The appeal was rejected as the refund claim was not time-barred due to the Central Duties of Excise (Retrospective Exemption) Act, 1986. The matter is subject to amended provisions of Section 11B regarding unjust enrichment. The Assistant Collector must consider Section 11B(2) while finalizing the refund claim.