2009 (6) TMI 777

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..... e Respondent. [Order]. After examining the records and hearing both sides, I find that the question arising in this case is whether the lower authorities were right in having rejected the assessee s refund claim on the ground of limitation. According to the authorities, the claim filed by the assessee for refund of Rs. 2,04,638/- is time-barred inasmuch as, according to them, the claim w .....

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..... refund is the date of filing of the application. If the refund claim was filed on 23-2-1999, it is within time and otherwise, it is liable to be rejected as time-barred. As is normally done in a case of this kind, this bench directed the respondent to produce the original file through SDR. This direction was issued as early as 4-9-2008. Since then, the matter has stood adjourned from time to time .....

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..... een disposed of on merits having regard to the aspect of unjust enrichment. 3. The orders of the lower authorities are set aside and this appeal is allowed by way of remand with a direction to the original authority to dispose of the said refund claim after giving the claimant a reasonable opportunity of adducing evidence against the bar of unjust enrichment is also of being heard. As the disput .....

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