9911796707
TMI Blog2017 (5) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... in profit and loss account, incidence of duty has not been passed on - Held that: - It is settled law that every litigant should be given ample opportunity for defending their case - appellant should get one more opportunity to substantiate their case that the incidence of duty has not been passed on - matter remanded for giving one more opportunity to appellant - appeal allowed by way of remand.< ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority to prove that incidence of duty, for which refund is sought has not been passed on to any other person. However, Ld. Commissioner (Appeals) only on the ground that duty paid by the appellant has accounted as expenses in profit and loss account, accordingly dismissed the appeal of the appellant therefore appellant is before me. 2. Shri. Jitu Motwani, Ld. Counsel for the appellant submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is unjust enrichment in respect of refund claim filed by the appellant against the payment of anti dumping duty. Both the lower authority held that the incidence of duty has been passed on only on the basis that duty has been accounted for in profit and loss account. I completely disagree with the said contention for the reason that only on the basis of duty amount accounted for in profit and l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant to submit necessary documents and their explanation to prove that incidence of duty has not been passed on to any other person. Accordingly refund may be reprocessed. Needless to say, appellant may be given sufficient opportunity of personal hearing. Since matter pertains to very old period, the adjudicating authority shall dispose of the matter within a period of three months from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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