2009 (6) TMI 633

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r refund accompanied by the requisite documents was filed by the assessee on 6-5-98 - The refund application on 21-1-1998 was admittedly incomplete for want of requisite documents. It was made complete on 6-5-1998 on which date the party filed the requisite documents also - The refund claim is within time and the same requires to be disposed of in accordance with law - Appeal is allowed by way of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ice received in terms of a purchase order. Subsequently, the price came to be revised downward under a price variation clause of the contract and there was resultant refund of differential price by the buyer to the assessee. In this scenario, the assessee realised that excess duty had been paid on the goods. Accordingly, they filed a refund claim on 21-1-1998, which was within the time prescribed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lication for refund accompanied by the requisite documents was filed by the assessee on 6-5-98. Subsequently, the Asst. Commissioner having jurisdiction over the matter issued a show-cause notice to the respondent proposing to reject the refund claim on the ground of time-bar and on the further ground of unjust enrichment. This proposal was contested. In adjudication of the dispute, the original a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... peal to the Commissioner (Appeals) and the latter allowed that appeal with consequential relief. The appellate authority held that the refund claim should be considered to have been filed on 21-1-1998. The present appeal of the department is directed against the appellate Commissioner s order. 4. After examining the grounds of appeal and hearing the SDR, I have found no valid reason to interfere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... equisite documents also. On these facts, the view taken by the lower appellate authority requires to be sustained and it is ordered accordingly. The refund claim is within time and the same requires to be disposed of in accordance with law. Therefore, after setting aside the orders of the lower authority, I allow this appeal by way of remand with a direction to the original authority to dispose of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X