2003 (3) TMI 560

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..... Archana Wadhwa, Member (J) (Oral)]. The appellant has made a prayer for decision on merits. Accordingly, we have heard Smt. Bhagya Devi, ld. SDR. 2. The issue involved in all the three appeals is the refund claim filed by the appellant for the period October, 1975 to November, 1980. The said refund claim was filed on the ground that the value of the metal containers used to pack cal .....

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..... s a protest letter by the appellant in the year 1980, the same was not in respect of inclusion of the cost of the metal containers in their final product. The same related to the deductions of some post manufacturing expenses. As such it cannot be said that there was protest in respect of disputed issue. As regards unjust enrichment. Asst. Commissioner has observed that the appellant has not produ .....

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