2002 (1) TMI 142

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..... se a common question of law whether time bar will be applicable to refund arising out of order passed by appellate authority and as a consequence of that order whether time bar will be applicable. These are two conflicting orders passed by two different Commissioners (Appeals). One has confirmed the order of the original authority in the case of M/s. Nice Foto Lab and in the case of Dr. Reddy's La .....

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..... d Consultant. As regards the question of unjust enrichment is concerned that has to be answered by the original authority whether the burden of incidence of duty has been passed on to the customer or not. Only for this limited purpose we are referring the matter back to the original authority for deciding the refund claim. Both the appeals are allowed by way of remand to the original authority to .....

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