9911796707
TMI Blog2015 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein their refund claim has been rejected by the lower authorities on the ground that the appellant has failed to pass the bar of unjust enrichment. 2. The brief facts of the case are that the appellant imported certain plants and machinery for set up of synthetic filament yarn unit under the Project Import Regulation. At the time of importation of the impugned goods, the appellant made a secu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hindalco Industries Ltd. 2008 (231) ELT 36 (Guj). 4. On the other hand, ld. AR strongly opposed the contention of the counsel and submits that all refund are to pass the bar of unjust enrichment as held by the Hon'ble High Court in the case of Bussa Overseas & Properties P. Ltd. 2003 (158) ELT 135 (Bom ) which has been affirmed by the Apex Court in 2004 (164) ELT A177 (SC). 5. Heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st enrichment is not applicable. The same view was taken by the Larger Bench of the Tribunal in the case of Panasonic Battery India Co. Ltd. (supra). In that case also considering the decision of the Apex Court in Allied Photographic India Ltd. 2004 (166) ELT 3 (SC), The Larger Bench of the Tribunal observed as under:- "8. After analyzing the law laid down by Supreme Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der sec. 11 B of the Central Excise Act, 1944. Even under the amendment made by Notification No.45/99-CE (NT) dt . 25.06.1999 only the procedure established under sub-sec. (2) of sec. 11 B of Central Excise Act, 1944 has been made applicable to the refunds arising out of finalization of provisional assessments under Rule 9B of the Central Excise Rules, 1944. Accordingly the procedure regarding app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble only w.e.f . 25.06.1999. The opinion of this bench on the issue, therefore, goes in favour of the assessee and against the Revenue that for the period prior to 25.06.1999 unjust enrichment will not be applicable for refunds arising out of finalization of provisional assessments pertaining to the period prior to 25.06.1999 even if assessments are finalized after 25.06.1999. The regular bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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