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2016 (1) TMI 324 - SUPREME COURT

2016 (1) TMI 324 - SUPREME COURT - 2015 (325) E.L.T. A199 (SC) - Refund claim by the buyers of goods of excess duty paid by the manufacturer - unjust enrichment - period of limitation - Earlier the classification dispute ultimately came to be settled in favour of M/s. Fenner (India) Limited who did not claim refund of differential duty on the goods - Held that:- We find that despite National Winder [2003 (3) TMI 116 - SUPREME COURT OF INDIA] has been held to be per incuriam, this Court in Allied .....

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r adjourned till the final decision is delivered by the larger bench in this regard. - Civil Appeal No. 807 of 2006 with C.A. No. 7625 of 2005, C.A. Nos. 3217-3218 of 2010, C.A. Nos. 8439-8440 of 2011, C.A. Nos. 9693-9694 of 2011 and C.A. Nos. 4826 & 4992 of 2012. C.A. No. 807 of 2006 - Dated:- 6-8-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ For Appellant(s) : Ajit Kumar Sinha, Ambhoj Kumar Sinha, S. Nanda Kumar, Parivesh Singh, Ms. Jyoti Sharma, V. N. Raghupathy For Respondent(s) : K. Radha .....

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r protest on account of a classification dispute. The said dispute ultimately came to be settled in favour of M/s. Fenner (India) Limited who did not claim refund of differential duty on the goods. However, their buyers, namely, the appellants herein, filed refund claims. Show cause notices were issued by the Department which oppose these claims on the ground of limitation and that in any case the appellants were unjustly enriched. This was the subject matter of contest before the First Appellat .....

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