JUDGMENT

S.B. Sinha, J.—Leave granted.

2. The respondent, which is a Company incorporated and registered under the Indian Companies Act, manufactures Hose Pipe. It supplies goods manufactured by it to the Indian Railways. The goods are manufactured in terms of the specifications of the railway administration. Supplies are, however, made against specific contracts. The respondents used to pay 30% basic excise duty and 15% special duty. The goods came to be classified under Sub-Heading 4009.92. The said classification was in dispute. The contention of the manufacturers was that it is classifiable under Sub-Heading 4009.99. The lis ended in favour of the respondent. It, however, obtained clearance of the goods on payment of duties under protest as the products had been classified under classification 4009.92. The respondent filed two applications for refund of Rs.6.30 lakhs, which had already been paid by way of excise duty. The said applications were rejected by the authorities under the Act (Central Excise and Salt Act, 1944) opining that the same would amount to unjust enrichment. The respondent preferred an appeal before the Customs, Excise & Gold (Control) Appellate Tribunal, whic