2007 (12) TMI 71

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..... efund was governed exclusively by the provisions of Rule 9B of the Central Excise Rules – rule 11B not applicable – refund allowed - E/850/2006 - 1480/2007 - Dated:- 12-12-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per: P.C. Chacko, Member (J)]. -1 .The appellants, namely, Bharat Heavy Electricals Ltd. (BHEL), have produced requisite clearance from the 'C .....

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..... ing case, the provisional payment was found in order. The refund of the excess duty paid by the assessee was also effected. However, subsequently, the department issued a show-cause notice for recovery of that amount (Rs.38,03,232/-) on the ground of erroneous refund. The SCN took the stand that the refund had been effected without regard to unjust enrichment, which stand was contested by the asse .....

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