2000 (1) TMI 359 - AT - Central Excise

Summary

The appeal was filed against the rejection of a refund claim of Rs. 2,57,481.34 under SSI Notification No. 175/86. The Tribunal allowed the appeal, stating that clearances from different factories owned by the appellant should not be clubbed, following a previous decision in the case of TANSI v. CCE. The appeal was allowed with consequential relief, subject to the law on unjust enrichment.