1996 (3) TMI 244

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..... e common issue in these appeals arising out of the impugned orders of the Commissioner (Appeals), relates to the rejection of refund claim filed by the appellants, herein, by the Assistant Commissioner and upholding thereof by the Commissioner (Appeals) on grounds of unjust enrichment under Section 11B(2) of the Central Excises Salt Act, 1944 as it stood prior to 20-9-1991. The appellants have c .....

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..... udgment of a Court or Tribunal or the provisions of any other law for the time being in force. The law, thus having been settled as above by the Supreme Court judgment, there is no reason to interfere with the ground taken for the rejection of the claim. However, the appellants have pleaded that the ground of unjust enrichment had not been taken in the show cause notice and they had also submitted .....

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