TMI Blog2017 (1) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly submitted on 9-2-2002 in respect of amount deposited in March, 2001 though the appellant subsequently again filed the refund claim on 29-7-2005 but the refund claim filed first time should be considered as filing of refund which is well within the prescribed time limit of one year. In view of these facts I hold that refund is not time bar. Premature refund - Held that: - I find that show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on 19-3-2001 and 24-3-2001 therefore refund claim was filed on 9-2-2002 of the same amount under Section 11B of Central Excise Act, 1944. The refund was returned by the department on 3-5-2002 on the ground that matter is under investigation and not yet finalized, meanwhile a demand show cause notice was issued proposing demand of ₹ 40,55,519/- and also to appropriate the an amount of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m was filed on 29-7-2005 whereas amount was paid in March, 2001 therefore refund is time bar. Being aggrieved by the rejection order of the Asstt. Commissioner, appellant filed appeal before the Commissioner(Appeals) which was rejected on the ground that since demand matter was remanded by the Tribunal for the fresh adjudication, refund is pre-mature. Therefore appellant is before me. 2. Shri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the impugned order. 4. I have carefully considered the submissions made by both the sides. 5. I find that in the show cause notice as well as in the adjudication order the only ground for rejection of appeal is limitation. On perusal of records, I find that refund was admittedly submitted on 9-2-2002 in respect of amount deposited in March, 2001 though the appellant subsequently again file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat sanctioning authority has not examined the refund on merit as well as unjust enrichment, it was also not brought on record that what is the status of demand case. The sanctioning authority should also decide the refund claim taking into consideration the status of demand case. The impugned order is set aside, the matter is remanded to the Original adjudicating authority for passing a fresh ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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