2001 (6) TMI 527 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the appellants, setting aside the orders of the Assistant Commissioner and the Commissioner (Appeals). The Tribunal held that the refund claims could not be denied on the ground of unjust enrichment, as previously decided in a Final Order dated 21-12-1995, and the subsequent show-cause notice was deemed illegal due to res judicata.