TMI Blog2002 (4) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... hankar, Member (T)]. - The common question for consideration in each of the appeals is whether each of the appellants was entitled to receive the refund of excise duty which it paid in excess, which was granted to it and subsequently recovered from it on the ground that such refund amounted to unjust enrichment. 2. The refund in each cases were sanctioned, the notice issued for its recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was paid in excess. He however does not have a scrap of evidence to produce in support of the claim. It would therefore follow that the provisions contained in sub-section (2) of Section 11B have not been complied with. The refund therefore instead of being paid to the claimant would have to be credited to the Consumer Welfare Fund. 3. We therefore modify the order of the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
