TMI Blog2011 (1) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... te that they paid duty through TR-6 challans - Therefore, the refund claim has to be under the provisions of Section 11B - Thus, the question of unjust enrichment will not be applicable to this case as it involve export of goods - Issue regarding refund is concerned, since the same has not been considered as per the provisions of Section 11B, the case is remanded to the adjudicating authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the appellant are engaged in the manufacture of excisable goods, namely. Piezoelectric elements/Crystals falling under Chapter Heading No. 8541 90 00 of Central Excise Tariff Act, 1985. They have been exporting these goods under Rule 18 of the Central Excise Rules, 2002. During the period 18-1-2008 to 27-2-2008 they could not get their UT-1 renewed, which expired on 17-1-2008. During this p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to renew their UT-1 during the period from 18-1-2008 to 27-2-2008, for which they have paid the duty through TR-6 challans and after completion of the export they have claimed refund of the duty so paid under Section 11B of the Act. They also submitted all the evidence in support of goods having been exported. The contention of the appellant is that their refund of duty is covered under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. I have perused the records and considered the submissions. I find that during the period 18-1-2008 to 27-2-2008 the UT-1 expired, which was pointed out by the department, and the appellant exported goods under Rule 18. On fulfillment of the export obligation they have filed refund claim under Section 11B for the duty so paid on those consignments. Admittedly, there is no dispute that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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