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TMI Blog2008 (3) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... din, JDR, For the Respondent. [Order per : P. Karthikeyan, Member (T)]. - M/s. The Tiruttani Co-operative Sugar Mills Ltd., has filed this appeal. In the impugned order, the Commissioner (Appeals) affirmed the order of the original authority rejecting three refund claims filed by the appellant. The facts of the case are that as per Notification No. 130/83 dated 27.04.1983, the assessee was entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey filed refund claims with the Central Excise authorities claiming the exemption benefit they had not availed. As per the Order-in-Original, the refund claims for 1984-85, 1985-86 and 1986-87 (19.02.1987 to 30.05.1987) were filed respectively on 02.02.1988, 02.02.1988 and 13.07.1987. The original authority rejected the refund claims on the ground of refund involving unjust enrichment and the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me introduced by the Government to promote sugar industry. The authorities were required to harmoniously interpret the legal provisions so that the object of the legislation is achieved. Denying the refund to the appellant as per the scheme frustrated the legislative intention. Therefore, the refund claims could not be rejected. 3. As per the incentive scheme, circulated by the Ministry of Food ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India Vs. Jain Spinners Ltd. [1992 (61) E.L.T. 321 (S.C.)] in support of his claim. 4. We have carefully considered the case records and the claims of both the parties. The issue to be decided is whether the three refund claims were filed in time and if so their sanction would entail unjust enrichment. We find from the order of the original authority that the refund claim relating to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit at the time of clearance of sugar. In the circumstances, we hold that the refund of the exemption benefit not retained by the assessee will not involve unjust enrichment. Accordingly, we partly allow this appeal by ordering grant of refund in respect of the period 19.02.1987 to 30.05.1987 and sustaining the rejection of the refund claims for the financial years 1984-85 and 1985-86 on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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