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TMI Blog2018 (5) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal is directed against Order-in-Appeal No: AH/39/M- III/2009 dated 02/02/2009 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone -II 2. Heard both the sides and perused the records. 3. On perusal of the records, that issue that falls for consideration is regarding refund of an amount of Rs. 1,23,600/- which was rejected by the lower authorities on the ground of unjust enr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was any price increase of the pressure cooker after 1982 when they started paying duty on the handles nor did the appellant produce any price-lists and the commercial invoices during the relevant period had no bearing on the issue. The refund claims is in respect of the clearance effected by the appellant during the period 26/11/1982 to 13/05/1984. 7. I find that the impugned order has over look ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty under protest and succeeded in appeal before the first appellate authority in 1986; on 09/12/1986, appellant filed a refund claim, on 12/07/1989 department's appeal against the Commissioner (Appeals ) order (05/04/1986) was dismissed by the CESTAT, on 17/11/1995 the Assistant Commissioner ordered refund and ordered refund to be credited to Consumer Welfare Fund on the ground that doctr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion proceedings. The order-in-original dated 18/02/2008 by which the refund claim has been rejected on the ground that the appellant is not able to produce few documents, which to my mind, seems to be incorrect, as much time has elapsed after the refund claim has been availed; and Inore so when it is held that the appellant is eligible for the benefit of exemption, which was denied and duty was p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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