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TMI Blog2014 (12) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional Commissioner (AR) ORDER Per: Ashok Jindal: 1. The appellant is in appeal against the impugned order, wherein the learned Commissioner (Appeals) denied the claim for refund on two ground that as the assessment order has not been challenged by the appellant, therefore the appellant was not entitled for refund claim as per the decision of the Hon'ble Supreme Court in the case of Priya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them provisionally. The refund claim was sanctioned by the adjudicating authority. On appeal filed by Revenue the refund claim was rejected. Therefore, the appellant is before the Tribunal. 3. Mr. Anil Balani, the learned counsel for the appellant submits that the learned Commissioner (Appeals) has rejected the refund claim possibly on the ground that assessment has not been challenged therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid by them has not formed the cost of production of the final product. In these circumstances, they have discharged the burden of bar of unjust enrichment and the same has not been considered by the Commissioner (Appeals). Therefore, the impugned order is required to be set aside. 4. The learned A.R. on the other hand, opposed the contention of the learned counsel on the issue of bar of unjus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty borne by the assessee is refundable without challenging the assessment order. In these circumstances, I hold that the appellant are entitled to file refund claim without challenging the assessment order. 7. Further, I find that in this case the appellant had produced the balance-sheet which shows that the amount of Anti Dumping Duty paid by them originally is recoverable advance from the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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