9911796707
TMI Blog2009 (6) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal of the department is against grant of a refund to the respondent by the lower appellate authority. The respondent had paid differential duty on 25-9-03 by way of debit in CENVAT account in respect of certain excisable goods cleared during 1999-2002. This payment was under protest and the dispute between the party and the department came to be the subject-matter of litigation, which ultimat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the claim for refund of Rs. 3,00,000/- filed by the appellant has been rejected on the ground that the said amount has been shown as administrative and selling expenses in the balance sheet of 2003-04. The adjudicating authority has concluded that since the amount is shown as expenditure in administration and selling expenses, it must have been taken into account while working the cost of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. There appears to no need for the appellant to adduce any further evidence to show that there is no unjust enrichment. 2. In the present appeal of the department, the main ground raised by the appellant is that the ld. Commissioner (Appeals) chose to act illegally by placing the burden of proof on the department in relation to the subject refund claim. The ld. JCDR has reiterated this conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund of duty which was paid subsequent to clearance of the goods as in the present case, was held to be inadmissible in cash to the assessee on the ground of unjust enrichment. 3. I have heard the ld. Counsel for the respondent as well. According to him, the claimant could substantially discharge the burden under Section 12B. It is his further submission that, given a reasonable opportunity, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... party to adduce evidence, if any, against the bar of unjust enrichment. For this end, it is necessary to remand the case to the original authority. Accordingly, after setting aside the orders of both the authorities, I allow the appeal and remand the matter to the original authority with a direction to that authority to dispose of the assessee s refund claim afresh after giving them a reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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