JUDGMENT

Dr. Arijit Pasayat, J.—Challenge in these appeals is to the judgment rendered by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, (for short ‘CEGAT’). By the impugned judgment the CEGAT held that the bar of unjust enrichment does not apply to claim for refund in cases where original payments of duty were made under protest. Accordingly, the orders passed by the Central Excise Authorities were set aside.

2. Background facts in a nutshell are as follows:-

Respondent No. 1 was formerly known as M/s. Birla Jute & Industries Ltd. - unit Chittor Cement Works. It was engaged in the manufacture of Cement which is classifiable under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985 (in short ‘Tariff Act’). It claimed the benefit of rebate of central excise duty under Notification No. 36/87-CE dated 1.3.1987 which was denied by the Department. Thereafter, respondent No. 1 paid duty at the applicable rates under protest during the period between March 1987 to March 1990. Initially, the respondent No. 1 was held to be entitled to the benefit of the notification in terms of the order dated 14.5.1991 passed by the Collector (Appeals), Central Excise. Re