1999 (3) TMI 585 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding a refund claimed by a party. The department argued that the refund was time-barred as duty was not paid under protest. The Tribunal allowed the party's appeal, but remanded the matter to the Assistant Collector to examine the issue of unjust enrichment before sanctioning the refund. The case was based on the observations made by the Supreme Court in the case of M/s. Mafatlal Industries Ltd. v. Union of India.