2000 (1) TMI 231 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai rejected a reference application seeking to refer questions to the High Court of Madras regarding the levy of duty on "Roja Suganda Supari." The Tribunal negatived the refund claim of Rs.13,71,239 paid under protest, citing unjust enrichment. The application was deemed not maintainable under Section 35G(1) of the Act as separate appeal provisions exist for such matters.