1999 (7) TMI 172

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..... The short point for determination in this appeal is whether the appellants appeal if accepted, will amount to unjust enrichment. 2. The facts of the case in brief are that the appellants are engaged in the manufacture of Solvent Extraction. They manufacture Solvent Extracted oil by solvent method from Rice Bran. The appellants were paying CESS in terms of the Vegetable Oil Cess Act, 1983 .....

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..... ed by the Asstt. Collector. 3. Arguing the appeal Shri P.R. Srivastava, ld. Consultant submits that in terms of the orders passed by various Courts, CESS was not leviable on the oil extracted by solvent extraction method from Rice Bran. He submits that since CESS was not leviable, the collection of CESS was prohibited and illegal in terms of Article 265 of the Constitution of India. He submitte .....

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