9911796707
TMI Blog2017 (2) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... pass the bar of unjust enrichment - appeal allowed - decided in favor of appellant. - E/1764/2012 - A/61836/2016-SM[BR] - Dated:- 27-12-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant: Shri Vikrant Kackria, Advocate Present for the Respondent: Shri R.k. Sharma, AR Per: Ashok Jindal The appellant has filed this appeal against the impugned order wherein the refund claim has been rejected on the ground of bar of unjust enrichment. 2. The facts of the case are that the appellant is engaged in the manufacture of optical fibre cable and accessories. They received advance purchase order from the Department of Telecommunication, Government of India. The said advance purchase orders were reduced into tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has not produced relevant documents. The documents produced by the appellant clearly support the claim on reduction in prices. It cannot be the case that after reducing the prices for these two items, the DOT had paid the higher prices. We hold that, on merits, the appellant shall be eligible for refund claim. 7. We, therefore, set aside the orders of the authorities below and remand the matter to the original authority for considering the claim subject to their crossing the bar of unjust enrichment. and remanded back the matter to the original adjudicating authority for the refund claim on account of bar of unjust enrichment. In remand proceedings, both the authorities below rejected the refund claim on the ground of ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duction in prices. It cannot be said that after reduction of these two items, the DOT has paid higher prices. As it is evident from the earlier order of this Tribunal, the DOT has not paid any amount over and above the reduced price. In that circumstance, it is evident that the appellant has not received the excess duty from the DOT. Moreover, to pass the bar of unjust enrichment, it is to be seen from the facts of the case, whether the assessee has passed the duty component on the buyer and the buyer has paid the same to the assessee. In this case, the appellant has been able to succeed to prove that the appellant has not received any amount over and above after reducing the price which is evident from the earlier order of this Tribunal an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
