2000 (3) TMI 981 - AT - Central Excise

Summary

The case involves a dispute over duty payment and refund for vacuum pan sugar by a Sugar Factory, with allegations of unjust enrichment. The matter is referred to the Hon'ble Allahabad High Court for consideration of legal questions related to the introduction of Section 11D and its impact on incentive schemes. The Tribunal relies on a previous decision and requests appropriate orders from the High Court.