2007 (8) TMI 539

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..... rder]. Heard both sides and perused the record. 2. The applicant filed this application under Rule 41 of the CESTAT (Procedure) Rules, 1982. 3. It is contended by the learned advocate that this Tribunal by Final Order No. A/557/05-NB(S) dated 20-4-2005 [2005 (192) E.L.T. 746 (T)] held that bar of unjust enrichment does not apply in the present application. He submits that the Deputy Comm .....

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..... seem to be legal and correct on the following ground. Hence, it appears that the CESTAT s Final Order No. A/557/05 NB/SN dated 20-4-2005 allowing the appeal of the assessee is not legally correct and the refund claim of Rs. 61,146/- sanctioned to M/s. A.K. Spintex Ltd., Bhilwara on the basis of this order does not appear to be admissible and is liable to be recovered from them along with inte .....

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