2008 (2) TMI 774

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..... (J)]. This appeal filed by the assessee is against rejection of a claim for refund of duty of Rs. 37,793/- for the year 1994. The short question arising for consideration is whether the refund claim is hit by the bar of unjust enrichment under Section 11B of the Central Excise Act. The claim had arisen out of finalisation of provisional assessment for the year 1994. During that period, there .....

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..... The amendment had no retrospective effect. In the result, it has to be held that the refund claim is not affected by anything contained in Section 11B. This result flows directly from the decision of the Apex Court in Commissioner of Central Excise, Chennai v. T.V.S. Suzuki Ltd. [2003 (156) E.L.T. 161 (S.C.)]. For the aforesaid reason, after hearing both sides and considering their submissions, w .....

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