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TMI Blog2005 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... Jayaraman, Member (T)]. This Appeal has been filed against Order-in-original No. 3/2005, dated 31-1-2005 passed by the Commissioner of Central Excise Customs, Belgaum. 2. The brief facts of the case are as follows. The appellants claimed refund amounting to Rs. 3,64,08,687/- on 28-10-1997 consequent to issue of Notification Nos. 36/87-CE, dated 1-3-1987 and 174/87, dated 29-4-1987 allowi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e unjust enrichment aspect was ignored while granting refund. In the impugned order, the Commissioner has ordered recovery of the amount refunded. The appellants have strongly challenged the Order of the Commissioner. 3. Shri B. V. Kumar, learned Advocate appeared for the appellants and Shri K.S. Reddy, learned JDR for the Revenue appeared for the Revenue. 4. The learned Advocate stated that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely dealt with the meaning and scope of the amended Section 11B of the Central Excise Act 1944 and has held that the provisions of amended Section 11B are retrospectively applicable to all proceedings when refunds have not been made finally and unconditionally as the position of Section 11B was no different prior to its amendment till 1991. From the above, it is very clear that the unjust enri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal consequent to the Tribunal's Order, the refund was granted in the year 1990. It should be borne in mind that there was no enactment with regard to unjust enrichment in year 1990, when the refund was granted in 1990, the matter attained finality. Hence, there is no merit in the Order-in-Original, we set aside the same and allow the appeal with consequential relief. (Operative portion o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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