2008 (7) TMI 156

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..... nsel for both the sides. 2. By this appeal what is challenged is the order dated 28-5-2007 passed by the Central Excise, Customs and Service Tax Appellate Tribunal in Appeal No.C/1219 of 2006. It is common ground that before the tribunal two questions were argued.  First was that because the matter is covered by Section 9A of the Customs Tariff Act, 1975, it being a self-contained provision, .....

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..... of Sahakari Khand Udyog Mandal Limited V. Commissioner of Central Excise & Customs reported in 2005 (181) E.L.T. 328 (S.C.) where now the Supreme Court has held that even where the provisions of Section 11B of the Central Excise Act do not apply, the doctrine of unjust enrichment can apply and, therefore, merely because the matter is covered by Section 9A, operation of doctrine of unjust enrichmen .....

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