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2015 (10) TMI 1328 - CESTAT AHMEDABAD

2015 (10) TMI 1328 - CESTAT AHMEDABAD - TMI - 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 Limited (2013 (9) TMI 652 - CESTAT AHMEDABAD ). On verification of the same, I also find it so. - Decided in favour of assessee. - Appeal No. : E/44/2011 - ORDER No. A/10207 / 2015 - Dated:- 5-3-2015 - Mr. H.K .....

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ed on behalf of the Revenue. Both sides agreed 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, Vadodara-II vs. Panasonic Battery India Company Limited - [2014 (303) ELT 231 (Tri. LB)]. Shri S. Suriyanarayanan, (Advocate) also relied upon the following case laws:- (i) CC vs. Hindalco Industries Limited .....

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