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TMI Blog2002 (1) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... of set-off of duty on the ground that the requisite procedure under Notfn. No. 201/79 was not followed by them. The said show cause notice was adjudicated upon by the Commissioner of Central Excise, Patna, who dropped the demand for the period beyond five years, but confirmed the same for the balance period, vide his order-in-original dt. 31-12-87. Thereafter the appellant filed an appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order rejected the claim by observing that the appellants have not been able to satisfy that the duty incidence has not been passed on to the consumer. Appeal against the above order did not succeed before Commissioner (Appeals). Hence the present appeal. 3. Dr. Samir Chakraborty, ld. Adv. appearing for the appellant submits that the said duty was deposited by them, when the appeal was pending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Paper Mills - 1994 (73) E.L.T. 648 (T) = 1994 (4) RLT 502 (CEGAT-ERB) holding that in case of refund of credit of duty paid on the inputs used in the manufacture of the final product, the same is not to be denied on the ground of unjust enrichment. He also draws my attention to the Tribunal's decision reported in 2002 (139) E.L.T. 125 (Tribunal) = 2001 (46) RLT 694. He submits that the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, is the duty deposited by them during the pendency of the appeal before the Tribunal and is relatable to the set-off of duty in terms of the provisions of Notfn. No. 201/79. As rightly contended by the ld. Adv. the said provisions carves out an exception in respect of the cases involving credit of duty. The appellants' reliance on the Tribunal's decision referred supra is appropriate and finalis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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