1996 (2) TMI 136

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..... to the petitioner to show cause why the refund claim for Excise Duty and Redemption fine paid in a sum of Rs. 14,07,410/- should be denied under Section 11B of the Central Excise Rules and Act, 1944 (sic) is impugned in the present petition. The aforesaid amount is deposited by the Petitioners not towards Excise Duty but by way of deposit under Section 35F for availing the remedy of an appeal. App .....

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..... of such a deposit the doctrine of unjust enrichment will be inapplicable. In the circumstances, the petition succeeds. The impugned show cause  notice,  which  is  annexed  at  Exhibit-F  to  the  petition,  is  quashed  and the  respondents  are  directed  to  forthwith  refund  the  aforesaid&nbs .....

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