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TMI Blog2012 (6) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... her, 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. - Appeal No: E/1320/2010 - - - Dated:- 29-6-2012 - Shri P. G. Chacko, J. For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment issued show-cause notice dated 26.5.2008 proposing to reject the refund claim on three grounds; (a) there was no payment of excess duty; (b) the refund claim was time-barred; (c) it was also hit by unjust enrichment as the incidence of duty had been duly passed on to the customers. The party replied to the show-cause notice objecting to all the above grounds and praying for refund. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no merit in this appeal. As already noted, the 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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