9911796707
TMI Blog2019 (5) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court. The refund claim filed by the assessee is in time. Therefore, the refund has rightly been sanctioned by the Commissioner (Appeals). Appropriation of refund - HELD THAT:- The demand itself has been set aside by this Tribunal, therefore, the order of appropriation is not sustainable and the same is set aside. Appeal dismissed - decided against Revenue. - Appeal No. E/50544/2015, E/53070/2014-Ex (DB) - Final Order No. 60546-60547/2019 - Dated:- 4-4-2019 - Mr. Ashok Jindal, Member (Judicial) And Mr. C.L. Mahar, Member (Technical) Present for the Appellant: Shri B.L. Narsimhan, Advocate, Ms. Krati Singh, Advocate Present for the Respondent: Shri Vijay Kumar, AR ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund claim is time barred and the assessee-respondent failed to pass the bar of unjust enrichment. The refund claim was rejected. The said order was challenged before the Commissioner (Appeals), who held that the duty has been paid under protest and shown to be recoverable from the department. Further, there was no fluctuation in the MRP of products. Therefore, the assessee-respondent has not passed on the duty elements to the buyers and the Commissioner (Appeals) also held that the refund claim is not barred by limitation as the duty was paid under protest. Against the said order, the Revenue is in appeal before this Tribunal on the ground that the refund claim is barred by limitation. 3. Further, as per order of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 which has been confirmed by the Commissioner (Appeals) vide order dt.17.11.2014 was challenged before this Tribunal and this Tribunal set aside the demand reported at 2015 (324) ELT 567 (Tri.-Del.). As there is no demand sustainable against the appellant, therefore, the question of appropriation of the same does not arise. 7. Ld.AR submits that as per Section 11B of the Act, the appellant was required to file refund within one year from the date of passing of order of Tribunal, the assessee has not filed refund claim in time, therefore, the refund claim is to be rejected as barred by limitation. 8. Heard the parties and considered the submissions. 9. We find that the appellant has filed ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
