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2009 (8) TMI 1035

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..... , Fabrics and Bags etc. During the relevant period there was dispute about the correct classification of the goods. The two contending entries were Chapter 39 and Chapter 54. Ultimately the dispute was settled by various decisions of the High Court and the Tribunal laying down that the subject goods were properly classified under Chapter 39. 2. During the disputed period, the appellants were clear .....

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..... r application dated 2-1-1995. The Assistant Commissioner vide his Order in Original No. 27/Ref/96 dated 28-6-1996, sanctioned the refund claim by way of crediting in RG 23 Part-I account. The said order of Assistant Commissioner was challenged by the Revenue before Commissioner (Appeals), who rejected the appeal. An appeal was further filed by the department before the Tribunal, who vide its order .....

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..... al. 5. I have considered the submissions made by both the sides, duly represented by Shri M.A. Patel, learned Advocate appearing for the appellants and Shri S.K. Mall, learned SDR appearing for the Revenue. 6. The appellants have raised two grounds. First, that mere filing of an appeal without issuing a separate show cause notice under Section 11A of the Central Excise Act, for recovery of erroneo .....

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..... spensed with by any order of the appellate authority. Inasmuch as the duty in question was paid subsequent to the order of Assistant Commissioner, and the same was required to be paid in terms of the provisions of Section 35F, the same can be safely held to be a pre-deposit. It is well settled law that the provisions of unjust enrichment are not attracted in case of refund of pre-deposit, on the s .....

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