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2016 (11) TMI 1581 - HC - Central ExciseRefund claim - excess Excise Duty paid - payment made under protest - Classification of goods - blended yarn made from viscose fibre and non-cellulosic soft waste - rejection of refund on the ground of time limitation and unjust enrichment. Held that:- Taking into consideration the issue which is concluded against the department it is only to cause harassment to the assessee who has paid tax under the higher tax slab and from the record more particularly, the observations which are made by the Tribunal it is very clear that the higher tax was borne by the assessee. In view of the settled position, this is only question of fact and not question of law, therefore, the assessee was entitled for the refund. Even in this reference, stay application was not pressed even then even after 7 years, refund is not made for which the assessee was entitled for - This case is required to be viewed seriously. The case of 2002 was dismissed in default and frequent change of counsel resulting the fact that industry was required to be disposed of manufacturing unit and the man is ruined - thus the cost of ₹ 50,000/- is imposed on the Central Government in the appeal. Appeal dismissed - decided against Revenue.
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