2006 (12) TMI 349

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..... ara Rao, Dy. Chief Chemist, for the Respondent. [Order (Oral)]. -  The Revenue is aggrieved with Order-in-Appeal No.7/2005-C.E., dated 19-8-2005 by which the refund claim of Rs. 30,000/- paid by the assessee towards Educational Cess on 3000 MTs of molasses has been allowed. The finding recorded in Para 3 of the impugned order is reproduced herein below. "3. I have gone through the ca .....

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..... of evidence produced by the appellant. Accordingly, it is held that the refund claim is not barred by unjust enrichment clause. In view of the above position, I pass the following order : ORDER I allow the appeal filed by the appellant and set aside the order passed by the Assistant Commissioner, Customs & Central Excise, Nellore Division." 2. The Revenue contend that the Education Cess i .....

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