MANOHAR LAL HIRA LAL LTD. Vs. CCE

JUDGEMENT

(1.) In this appeal which has been filed by the appellants against the impugned Order -in -Appeal, the issue relates to the applicability of principle of unjust enrichment to the refund claim of the appellants. The authorities below have rejected the refund claim of the appellants of Rs. 32,779 by applying this principle.

(2.) The learned counsel has contended that the price of the goods charged by the appellants was a tentative price and that Rule 9 -B had no application and that the buyers of the goods had already reversed the excess credit availed by them earlier. The learned counsel has also referred to the Apex Court's judgment in the case of Mafatlal Indus. Ltd. v. Union of India, 1997 (89) ELT 247 (SC), to further contend that excess amount of duty paid by the appellants is refundable by the Department.

(3.) On the other hand, the learned JDR has reiterated the correctness of the impugned order.