TMI Blog2019 (6) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... harged - 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. - APPEAL NO.C/342/11 - A/85496/2019 - Dated:- 7-3-2019 - Dr. D.M. Misra, Member (Judicial) And Shri P Anjani Kumar, Member (Technical) Shri. M.H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e deposited under protest . It is his contention that even through the protest was later withdrawn, however, filing of the appeal against the order of the denial of benefit of DEEC benefit itself is continuation of their protest. In support, the learned Advocate for the appellant relied on the decision of the Constitutional Bench of the Hon ble Supreme Court in the case of Mafatlal Industries Ltd. 1997 (89) ELT 247 (SC). On the issue of unjust enrichment, the learned Advocate submits that in discharging the burden of establishing the fact that incidence of duty has not been passed on to others, they argued before the authorities below that cost of product remained the same during the entire period, the amount paid under protest has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. With regard to the finding of the authorities below on the issue of unjust enrichment, 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, incl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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