Per Justice K.K. Usha : In this appeal at the instance of the assessee challenging is against the order passed by the Commissioner (Appeals), Bhopal dt. 31.12.2001.

2. The appellants have made a claim for refund of the duty paid by him. The claim was rejected on the ground that it was hit by the principles of unjust enrichment. Aggrieved by the orders passed by the adjudicating authority as well as the appellate authority, the assessee has filed the present appeal.

3. The appellant's contention that the provisions contained under Section 11B are not applicable in their case as they had already issued credit note to the buyer and as such they had borne the duty themselves was not accepted by the authorities below relying on the decision of the Tribunal in the case of CCE Vs. Addision Co. 1997 (20) RLT 479 (CEGAT)=1997 (93) ELT 429.

4. Ld. Counsel for the appellant submits that the above decision of the Tribunal has been reversed by the Madras High Court in Addison Co. Vs. CCE reported in 2001 (129) ELT 44. Reliance is placed on another decision of the Tribunal in the case of Thermon Heat Tracers Ltd. Vs. CCE reported in 2001 (45) RLT 85 (CEGAT) =2001 (132) ELT 455.

5. On the ot