ORDER
Lajja Ram
1. In this appeal filed by M/s. Chanderpur Works, the matter relates to the modvat credit taken on the strength of challan-cum-invoice issued by M/s. SAIL, a Public Sector Undertaking.
2. The modvat credit was availed of on the strength of invoices of M/s. SAIL, which had been endorsed twice. The credit was taken on 25.4.97, 1.6.94 and 9.5.94. On objection from the Department, the appellants debited the credit already taken under protest and subsequently, after the Tribunal passed orders in their own case vide Order No.S/491/96 NB A/2562/96 NB dated 22.10.96, they filed refund claims, which were rejected.
3. I have herd Shri Alok Arora, Advocate and Shri M.D. Singh, SDR and have gone through the facts on record.
4. Shri Alok Arora, Advocate submitted that besides the Tribunal’s decision, which had been placed before the Asstt. Commissioner and Commissioner (Appeals) by the appellants, the matter is also covered by the High Court’s decision in a reference case as reported in the case of Commissioner of Central Excise Vs. Gujarat Medicraft Pvt. Ltd. – 2001 (42) RLT 475 (Gujarat).
5. On careful consideration of the matter, I find that the matter is covered by the aforesaid decisions of the Tribunal and that of the High Court. The impugned order-in-appeal is set aside and ofcourse, the refund will be subject to the law of unjust enrichment. The jurisdictional authorities may decide the refund claims according to the law. Accordingly, the appeal is allowed with the above observations.
Order dictated & pronounced in the Open Court on 12.3.2001.