TMI Blog2000 (4) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... iled the above application for reference of the following questions of law to the Hon'ble jurisdictional High Court arising out of Final Order No. A/230/97-NB, dated 2-4-1997 : (i) Whether CEGAT can allow re-credit of duty amounting to refund ignoring the provision of Section 11-B of the Central Excise Act, 1944; and (ii) Whether the Tribunal can arrogate to itself the power of allowing re-cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of 5% which is the rate prescribed in Notification No. 52/93 and since they had paid duty at the rate of 20%, the Bhiwadi unit had availed excess credit of Rs. 4,88,084/-. 3. Show cause notice proposing recovery of the above amount of excess credit availed on Hybrid transformers received under GPI No. 75 dated 27-9-1993 was issued and the Additional Collector confirmed the demand raised in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as framed do not arise out of the final order of the Tribunal. However, question of unjust enrichment which has been referred to in the Reference Application, does not arise in the present case where one unit has been allowed re-credit of amount taken as credit by the other unit of the same manufacturer. Since the questions as framed do not arise out of the Tribunal's order, I hold that the Refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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