9911796707
TMI Blog2017 (7) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... ssments under Section 18, as it was not ordered for any of the reasons specified in that section, and this observation squarely applies to the present case - it is prayed to remand the matter to the original adjudicating authority to re-adjudicate the case - appeal allowed by way of remand. - C/3 & 277/2008 - A/30831-30832/2017 - Dated:- 13-6-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-submit along with certain documents. Accordingly, the appellants re-submitted the claim along with documents on 27.09.2006. The impugned order rejected the refund claim on the ground that the claim was hit by limitation/ as filed beyond time period as per Section 27 of the Customs Act, 1962 Aggrieved by the said impugned order M/s Shalimar Agrotech Pvt. Ltd., filed the present appeals. The Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doctrine of unjust enrichment is not applicable to finalization of provisional assessments as held by Hon'ble Apex Court; they are entitled for interest on the erroneous rejection of the refund claim from the 91 st day as they have filed the claim on 16.03.2006; the refund is automatic after finalization of provisional assessments and no separate application is required for the refund; they r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the reasons specified in that section, and this observation squarely applies to the present case; the adjudicating authority has failed to examine the claims with reference to doctrine of unjust enrichment whereas in terms of Section 27, all refund claims shall invariably be subjected to such examination; in view of the above, it is prayed to remand the matter to the original adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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