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2016 (1) TMI 324 - SC - Central ExciseRefund claim by the buyers of goods of excess duty paid by the manufacturer - unjust enrichment - period of limitation - Earlier the classification dispute ultimately came to be settled in favour of M/s. Fenner (India) Limited who did not claim refund of differential duty on the goods - Held that:- We find that despite National Winder [2003 (3) TMI 116 - SUPREME COURT OF INDIA] has been held to be per incuriam, this Court in Allied Photographics India Ltd. [2004 (3) TMI 63 - SUPREME COURT OF INDIA] has referred the same matter to a larger Bench in the light of the conflicting decisions which it found between two Division Benches of this Court and paragraph 104 of the judgment in Mafatlal Industries Ltd. [1996 (12) TMI 50 - SUPREME COURT OF INDIA] which is a Bench of seven Hon’ble Judges of this Court. We have been informed by counsel for both the parties that the larger Bench has yet to decide this issue. Matter adjourned till the final decision is delivered by the larger bench in this regard.
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