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TMI Blog2016 (8) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... aw and must, perforce, be returned to the assessee. There is no requirement for a separate application for refund. The original authority erred in directing that a claim be filed in consequence to finalisation and the first appellate authority erred in concurring with the finding that a part of the claim was barred by limitation. Unjust enrichment - Held that: - The appellant has produced a cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14,52,110/- an amount of Rs. 1,30,564/- for the period from April, 2010 to June, 2010 was rejected as having been sought beyond the period permissible and the balance not released on the ground of unjust enrichment. The dispute was carried to Commissioner of Central Excise (Appeals), Mumbai-III who, vide order-in-appeal No. BC/34/BEL/2012-13, dated 30th April 2012, concurred with the lower aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellate authority has allowed the disbursal for the period from December, 2011 to March, 2013. The allegation of having passed on the duty burden to customers is also vehemently challenged. Reliance was placed on the decision of the Hon ble High Court of Gujarat in Alembic Ltd. [2010 (262) E.L.T. 112 (Guj.)] and of the Tribunal CRI Pumps (Pvt.) Ltd. [2010 (253) E.L.T. 231 (Tri.-Chennai)] both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisional assessment is in excess of that authorized by law and must, perforce, be returned to the assessee. There is no requirement for a separate application for refund. The original authority erred in directing that a claim be filed in consequence to finalisation and the first appellate authority erred in concurring with the finding that a part of the claim was barred by limitation. 6. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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