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TMI Blog2019 (2) TMI 1969X X X X Extracts X X X X X X X X Extracts X X X X ..... t - Time limitation - HELD THAT:- The appellant have filed the appeal within one year from the date of receipt of the order from the Tribunal. Nothing contrary was produced by the Revenue that the refund was filed beyond one year from the date of receipt of the order therefore, the refund filed was within the time limit hence, the refund cannot be rejected on the time bar. Principles of unjus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the aspect of unjust enrichment - The appeals are allowed by way of remand to adjudicating authority. - E/11172, 11193/2018-SM - A/10396-10397/2019-WZB/AHD - Dated:- 22-2-2019 - Shri Ramesh Nair, Member (J) Shri N. Gheewala, AR, for the Appellant. Shri K.J. Kinariwala, Advocate, for the Respondent. ORDER The refund of the appellants were rejected on time bar and unjust enr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. stipulated time for filing the refund, therefore, the refund is not time bar. As regard the unjust enrichment, he submits that though the adjudicating authority admitted that the amount of refund is reflecting in the balance sheet and the same was certified by the Chartered Accountant but the Ld. Commissioner (Appeals) has not gone into the facts of this position. Therefore, the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the original authority has given the categorical finding that the amount of refund shown in balance sheet and the same was also supported by Chartered Accountant Certificate, therefore as per the adjudicating authority the amount was not carried forward only on that ground it cannot be considered that the incidence of duty has been passed on even though it was not subsequently shown in the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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