9911796707
TMI Blog2004 (10) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. 747-748 are by the Revenue. Accordingly, these appeals were heard together and are disposed of under this common order. E/901-903/04 : 2. These appeals relate to rejection of refund application of the appellant on the ground that the applications were filed beyond the time limit stipulated in Section 11B(1) of the Central Excise Act, 1944. It is not being disputed that the applications we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt by the appellant the present claim that original payments of duty were provisional is not maintainable. In view of this, the impugned order is confirmed and the appeals are rejected. E/747-48/2004 : 5. The Revenue's Appeals are directed against grant or refund claims. It is being contended that the refunds were hit by unjust enrichment and refunds could not have been granted. Reliance is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Government and the final prices applicable after 1-7-99 will be only as per approval of MOP NG. Also the rates applicable shall be as per existing pricing formula or the rates finalized as per tender, whichever is lower, from the date of finalisation of the tender." 7. In terms of such purchase orders, the appellant keeps on clearing cylinders at provisional prices. The cylinders are also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78) E.L.T. 898 (Tri. - Del.)]. The learned Counsel has pointed out that the facts and circumstances of the present appellant are identical to the case dealt with by Division Bench. It is being pointed out by the learned Counsel that, after considering the Larger Bench decision in S. Kumar case, the Division Bench took a view that refunds are not hit by unjust enrichment. Specific attention has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se cases, the credit notes were issued subsequently by the assessee to their customers. We, therefore, find no reason to interfere with the finding of Commissioner (Appeals) on this aspect also and accordingly reject the Appeal filed by the Revenue." 8. A perusal of the records and the order of the Tribunal makes it clear that the appellants' case remains covered by the decision in the case of U ..... X X X X Extracts X X X X X X X X Extracts X X X X
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