9911796707
TMI Blog2017 (10) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 247, and whether the provisions of unjust enrichment introduced in the scheme of provisional assessment with effect from 25th June, 1999 by Notification No.45/1999 CE have retrospective effect. 2. The present appeal was earlier dismissed for default vide Final Order dated 17/09/2013 bearing Order No.57668/2013, wherein this Tribunal have observed that the notice issued to the appellant have been returned un-delivered by the Postal Authorities. There is no intimation regarding change of address, if any. Thus, due to none appearance, the appeal is dismissed for non-prosecution. The ld. Counsel for the appellant have drawn my attention to an application addressed to the Assistant Registrar in the said appeal, dispatched on 04/08/2009, sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us duty paid at Rs. 11,50,415/-. Thereafter the appellant filed application for refund which was subject to scrutiny. It is noticed in the OIO dated 06/11/2000 that the appellant filed the refund claim papers alongwith Calculation Chart and the Chartered Accountant's Certificate. Thereafter, the report of Range Superintendent was called for, who vide his report dated 13/10/2000 intimated that the said refund claims have been found in order and are according to the amount finalized as per final assessment of provisional assessment. He also reported that the claim is not hit by time bar Clause and is being claimed for the first time, and no amount has been adjusted in the past. The claims are on account of surplus duty paid on discounts/d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 03/11/2001 was issued by successor Deputy Commissioner, as it appears, alleging therein that the predecessor officer have not examined the issue of unjust enrichment properly as required under the provisions of Section 11B read with Section 12B of the Act. The Show Cause Notice further seeks to reopen the finalization of the provisional assessment dated 19/07/2000 as he states in addition to the grounds. It further appears that the refund claim was also not sanctionable to them, either wholly or in part questioning the various deductions claimed and allowed at the time of finalization of the assessment. Further, the Show Cause Notice states that why the amount should not be recovered from them under Section 11A(1) of the Act. 7. Heard th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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