2012 (6) TMI 754 - AT - Central Excise

Rejection of a claim for refund of duty - Unjust enrichment - Held that - refund claim was filed on 17.3.2008 and the same was of the excess duty paid for the period from May 2006 to January 2007. The claim was clearly barred by limitation. Further, there is nothing on record to indicate that any meaningful attempt was made by the assessee to rebut the statutory presumption of unjust enrichment. The grounds of this appeal are sketchy and hardly constitute any valid challenge to the appellate Commissioner s order - Decided against assessee.

Summary

Issues:
1. Rejection of claim for refund of duty paid in excess.
2. Grounds for rejection: no payment of excess duty, time-barred refund claim, unjust enrichment.
3. Appeal against rejection of refund claim.
4. Limitation and unjust enrichment aspects examined.
5. Upholding of original authority's decision by first appellate authority.
6. Merit of the appeal based on limitation and unjust enrichment.

Analysis:
The judgment deals with an appeal against the rejection of a claim for refund of duty amounting to Rs.2,16,643/-, allegedly paid in excess between May 2006 and January 2007. The appellant failed to appear despite notice, leading to the case being finalized for hearing. The refund claim was based on a clerical error, contested by the department on grounds of no excess payment, time limitation, and unjust enrichment. The appellant responded to the show-cause notice, disputing the department's contentions and providing supporting documents such as invoices and registers. The original authority found the appellant eligible for a refund of Rs.2,01,761/-, subject to limitations and unjust enrichment considerations, which were later rejected, leading to the present appeal.

Upon review, the appellate tribunal found no merit in the appeal. The refund claim filed in March 2008 for the period between May 2006 and January 2007 was deemed time-barred. Additionally, the tribunal noted the lack of evidence to refute the presumption of unjust enrichment. The tribunal dismissed the appeal, citing the inadequacy of the grounds presented and the failure to challenge the appellate Commissioner's decision effectively.

In summary, the judgment underscores the importance of meeting statutory timelines for refund claims and providing substantial evidence to counter allegations of unjust enrichment. The decision reaffirms the dismissal of the appeal due to the claim being time-barred and the absence of sufficient grounds to challenge the rejection based on unjust enrichment.