1994 (6) TMI 69

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..... The Appeal by Collector of Central Excise, Calcutta-I Collectorate seeks setting aside of the Order-in-Appeal passed by Collector of Central Excise (Appeals) holding that the refund claim filed by M/s. E.S.P.I. Manufacturers (I) Pvt. Ltd. on 21-11-1986 in respect of Central Excise duty paid by them during the period 1-3-1986 to 25-3-1986 was not time barred as Notification 213/86, dated 25-3-1986 .....

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..... ndent Company. 4. I have considered the submissions. I have perused the Appeal and the impugned order passed by the Collector (Appeals) as well as the Order (Original) passed by Assistant Collector of Central Excise, Calcutta E Division. The Collector (Appeals) has passed his order holding the refund claim as not hit by time bar. He has referred to the Central Duties of Excise (Retrospective Exe .....

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..... t the matter will be subject to the amended provisions of Section 11B of Central Excises and Salt Act, 1944 relating to unjust enrichment. This contention is valid. Though the Collector (Appeals) had allowed the Appeal filed by the Respondents herein holding that their refund claim was not hit by limitation, the issue has been kept alive by the filing of the appeal against that Order. Only when th .....

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