2000 (7) TMI 497 - AT - Central Excise

Summary

The appellants filed a refund claim for Central Excise duty paid on cold rolled steel strips. The Department rejected the claim citing unjust enrichment and relevance of a Supreme Court judgment. The Tribunal found no evidence of manufacture in the cold rolling process and allowed the refund claim, subject to proof of non-passing of duty burden to buyers. Refund to be granted if burden not passed, else credited to Consumer Welfare Fund. The appeal was allowed by remand.