1998 (8) TMI 377

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..... ce U.L. Bhat, President]. Appellant, engaged in the manufacture of metal containers was using cardboard cartons provided by the buyers for parts of packing. The Assistant Collector and Collector (Appeals) rejected the appellants claim was non-inclusion of the cost of cardboard cartons in the assessable value. The Tribunal reversed this decision in Order No. 328/88, dated 23-8-1988 holding t .....

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..... artly on the ground of limitation and nonavailability of original documents and wholly on the ground of unjust enrichment. In appeal, Collector (Appeals) set aside the order and remanded the case for fresh consideration directing the Assistant Collector to consider the question on merits limitation and unjust enrichment in that order. This order is being challenged by the appellant. 2. It is con .....

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..... The amended provision of Section 11B(2) of the Central Excise Act, 1944 would apply to all refund claims pending on the date of incorporation of the amendment. In considering the aspect of limitation, it has to be realised that till the disposal of the earlier appeal by the Tribunal holding in favour of the appellant, appellant had no occasion to file any refund claim. It is also pointed out that .....

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