2012 (8) TMI 694

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..... f unjust enrichment - matter remanded back to the adjudicating authority - C/68/2011 - A/34/2012-WZB/C-I(CSTB) - Dated:- 17-1-2012 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Shri V.K. Agarwal, Additional Commissioner (AR) for the appellant Shri T. Vishwanathan, Advocate for the respondent Per: Ashok Jindal: Revenue is in appeal against the impugned order and are .....

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..... 93/08 dated 01/08/2008, wherein it was pointed out that the refund claim of SAD is to be filed within one year from the date of payment of SAD, the respondent again filed refund claims, pursuant to Notification No. 93/08 dated 01/08/2008, within one year of the issuance of the notification. The adjudicating authority rejected the refund claim on the ground that refund claim is to be filed within .....

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..... and it was decided that, if Bill of Entry is being assessed provisionally then also refund claim is to be filed within one year from the date of payment of SAD. In the said circular, the Board has examined that divergent practice are being followed as regards sanction of 4% CVD refund claim in a case where assessment are provisional. In this case, we find that the respondent had filed refund claim .....

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