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M/s. Lakshmi Flexible Packaging Works Versus Commissioner of Central Excise & S.T., Daman

2015 (10) TMI 1328 - CESTAT AHMEDABAD

Refund claim - Unjust enrichment - Held that:- Both sides agree that in view of the relied upon case laws by the appellant the case is covered by the Larger Bench judgment in the case of CCE & ST, Vadodara-II vs. Panasonic Battery India Company Limit .....

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anarayanan, Advocate For The Respondent : Shri K. Sivakumar, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA-SKSS/108/DMN/VAPI-I/2010 dated 29.09.2010 under which appellant s appeal was .....

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that refund pertain to the period 01.3.1986 and 13.3.1997 and arose as a result of finalisation of provisional assessment. That the same is not hit by unjust-enrichment, as per law laid by the Larger Bench of CESTAT in the case of CCE & ST, Vado .....

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