1996 (6) TMI 217 - AT - Central Excise

Summary

The appeal was against the order of the Commissioner of Central Excise (Appeals), Chandigarh regarding the classification of goods and a refund claim. The Commissioner (Appeals) rejected the refund claim on the ground of unjust enrichment without giving the appellants an opportunity to prove otherwise. The Tribunal set aside the order on unjust enrichment and remanded the case to the Assistant Commissioner to consider the claim in light of the amended provisions of Section 11B.