1998 (1) TMI 196 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai reviewed a refund claim for electronic yarn cleaner. The Commissioner of Central Excise, Vadodara found the refund not legal due to duty already collected from customers. The Commissioner (Appeals) rejected a review application, citing the need for a show cause notice under Section 11A within 6 months. The Tribunal remanded the matter back to the Commissioner for re-determination in light of the concept of 'unjust enrichment'. The appeal was disposed of accordingly.