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2018 (7) TMI 2 - AT - Central ExciseRefund Claim - Applicability of N/N. 6/2002 CE - preceding N/N. 3/2001 CE dated 01 March 2001 which is pari materia to the subsequent N/N. 6/2002 C.E. - Held that - The decision in the case of COMMISSIONER OF CENTRAL EXCISE JAIPUR VERSUS M/S. MEWAR BARTAN NIRMAN UDYOG 2008 (9) TMI 33 - SUPREME COURT is squarely applicable to the facts of present case where it was held that S.No. 200 would apply and the assessee would be entitled to claim nil rate of duty under the said Notification. Whether in the second round of litigation the learned Commissioner (Appeals) by his order dated 27 January 2011 whether have rightly rejected the refund claim holding that appellant was availing the benefit of N/N. 67/1995 CE dated 16th March 1995? - Held that - The said ground is not available to Revenue as Revenue has no new case can be made out in the second round of litigation as has been held by a Division Bench of this Tribunal in Rajasthan Spinning & Weaving Mills vs. CCE 1998 (3) TMI 434 - CEGAT NEW DELHI . Whether the refund if hit by unjust enrichment? - Held that - It is an admitted fact that the appellant had informed the Revenue vide letter dated 01 August 2004 to allow clearances without payment of duty as they are claiming exemption under S.No. 181 of N/N. 6/2002 CE as Revenue insisted on payment of duty for clearance - matter remanded to the file of the Adjudicating Authority to grant the refund subject to verification of unjust enrichment.
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