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2015 (12) TMI 734 - AT - Central ExciseDenial of refund claim - discharge of duty liabilities under the Compounded Levy Scheme as per Annual Capacity of Production under Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 - Bar of limitation - Unjust enrichment - Held that:- Gujarat High Court in the case of M/s Premraj Dyeing and Printing Mills Pvt Ltd Vs UOI - [2013 (6) TMI 118 - GUJARAT HIGH COURT] held the first issue is in favour of the appellants. It has been held that as the ACP order was not appealable, it would be incorrect to hold that without challenging such an order, the manufacturer cannot claim refund of duty erroneously collected. The other two issues, the Honble High Court remanded the matter to the Adjudicating Authority. - refund claims cannot be rejected on the first issue as the ACP order was not appealable. The other two issues, the matters are remanded to the Adjudicating authority to decide afresh in the light of the decision of the Honble High Court. The impugned order is modified accordingly - Decided against Assessee.
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