Home Case Index All Cases Customs Customs + AT Customs - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 113 - CESTAT MUMBAIRefund of duty - amount paid under protest - rejection of the ground of time limitation and unjust enrichment - HELD THAT:- The order of Tribunal dated 01/04/2005 dispatched to the appellant on 05/04/2005, and the refund claim has been filed on 04/10/2005. In our view, communication of order is relevant for computing the period of six months. Accordingly, the refund claim is within time - refund cannot be rejected on the ground of time bar. Unjust enrichment - HELD THAT:- The learned Advocate produced the CA certificates and other evidences to establish that the burden has been discharged - Even though the authorities below considered CA certificate but not accepted it observing that the supporting evidence like balance sheet and profit and loss accounts, etc. had not been produced before them - Learned Advocate fairly submits that all the relevant documents/evidence would be produced, including the balance sheet. In the interest of justice, it is appropriate that the matter be remanded to the adjudicating authority to analyze the certificates that were produced earlier and the certificate dated 18/12/2018 placed. Appeal allowed by way of remand.
|