TMI Blog2014 (2) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... evidences in respect of the appellant's claim that they have not passed on the duty incidence to anybody else - Held that:- The matter has to go back to the adjudicating authority to consider the claim of the appellant that the claim is not hit by the bar of unjust enrichment. Appeal allowed by way of remand. - APPEAL NO: E/1059/2010 - Order no. A/221/14/EB/C-II - Dated:- 28-2-2014 - Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posal was to reject the refund claim on account of time-bar inasmuch as the appellant did not file the refund claim within a period of one year from the date of payment of duty. However, in the adjudication order, the adjudicating authority has agreed to the appellant s contention that since the payment was under protest, question of time-bar would not arise. However, he has recorded a finding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity, these evidences can be furnished by the appellant to the lower authorities for substantiating their claim that the claim is not hit by the bar of unjust enrichment. The learned counsel further submits that the very same claim was considered earlier by the lower adjudicating authority and the appellate authority and vide order No. RJB/M-II/136/2002 dated 28/03/2002, the lower appellate auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have not passed on the duty incidence to anybody else and, therefore, the order cannot be faulted. 5. After carefully considering the submissions made by both the sides, we are of the view that the matter has to go back to the adjudicating authority to consider the claim of the appellant that the claim is not hit by the bar of unjust enrichment. The appellant is directed to submit their b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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