By the Court.—Heard Sri Shakeel Ahmad, learned Counsel for the appellant and Sri Krishna Agarwal, learned Counsel for the department.

2. This Central Excise Appeal has been filed by the assessee being aggrieved b y the order of the Customs Excise & Service Tax Appellate Tribunal dated 26.9.2012 by which the Tribunal has dismissed the appeal filed by the assessee and confirmed the rejection of claim of refund made by the assessee before the lower authorities. The questions of law sought to be answered are hereunder :

“(i) Whether upon the facts and circumstances of the case, the Tribunal was justified in holding that irrespective of the purpose for which the duty has been granted under notification No. 132/82-CE dated 21.4.1982 in respect of the excess production of sugar during the lean period from May 1982 to September 1982, refund on account of the exemption of notification would be subject to the principle of unjust enrichment ?

(ii) Whether upon the facts and circumstances of the case, the Tribunal has rightly applied the decision of Apex Court in Sahkari Khand Udyog v. CCE, 2005 (181) ELT 328, which was for a different notification No. 108/78-CE?

(iii) Whether upon the