Cc,Cce & Cst, Bhopal vs M/S.Essarijee Construction Pvt. Ltd on 19 September, 2014
and Goodyear India Ltd. Vs. CC, New Delhi 2002 (150) ELT 331 (Tribunal-Delhi. Inasmuch as the issue is settled by the various referred decisions of the Tribunal, we find no infirmity in the view adopted by the Commissioner (Appeals). However, we make it clear that the refund claims would be subjected to the provisions of unjust enrichment.