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1999 (1) TMI 165

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..... Jyoti Balasundaram, Member (J)]. The appellants who are manufacturers of Jeeps and light commercial vehicles, filed a classification list for their goods with effect from 9-12-1986, claiming the benefit of Notification 463/86, dated 9-12-1986, according to which light commercial motor vehicles of pay load not exceeding 4,000 kgs. employing indirect injection diesel engines and falling within .....

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..... f the following vehicles, viz : 1. Cowl Chassis 2. Cowl Chassis with Platform 3. Ambulance In respect of the Mini bus and other vehicles, the Assistant Collector directed the appellants to file revised refund claim. This order of the Assistant Collector was challenged by filing of Writ Petition No. 4152/88 in the Hon ble Bombay High Court which by its interim order dated 5-9-1988, dire .....

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..... sideration to the Board s clarification. By letter dated 8-11-1989, the Assistant Collector directed the appellants to file a fresh refund claim which was done on 1-12-1989 and the claim was rejected vide order in original dated 3-1-1990 on the ground of unjust enrichment. Aggrieved by this order, the appellants filed Writ Petition No. 1389/90 in the Hon ble Bombay High Court and this was allowed. .....

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