1997 (8) TMI 364

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..... hri H.K. Jain, SDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - These are appeals against the common order-in-appeal dated 30-3-1992 passed by Collector of Central Excise (Appeals), New Delhi. 2. Learned Counsel stated that in both these cases, the product involved is 'Universal Spray Compound' which is used as an adhesive during retreading of the tyre. The classif .....

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..... refund is required to be granted in accordance with law. 4. Learned Departmental Representative stated that while it is true that classification has been settled, the sanction of refund will be subject to the provisions of unjust enrichment and Hon'ble Supreme Court's judgment with reference thereto. 5. Learned counsel stated in reply that as per his information, no unjust enrichment .....

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