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2015 (12) TMI 1570 - AT - Central ExciseRejection of refund claim - grounds of limitation - Held that: - The transaction on which duty was paid was a domestic clearance. The appellants have not exported the goods themselves but have supplied against the CT-1 to a domestic buyers who may have in turn exported the goods. Commissioner (Appeals) has made an error in considering it as export and relying on clause (a) to the Explanation (B) of Section 11B for calculating the period of limitation. He should have relied on clause (f) to Explanation (B) of Section 11B, which clarifies the date of payment of duty shall be the relevant date. Since the appellant had paid duty in the month of May, 09 and filed a refund claim in April, 2010, the claim is not barred by limitation. Grounds of unjust enrichment - Held that: - the appellants have not been given opportunity to defend their case. They could not produce certificate of Chartered Accountant or any other documents before the lower authorities as they were never asked to establish their case against unjust enrichment - Matter remanded to the Commissioner (Appeals) to examine the issue of unjust enrichment after considering the documents produced by the appellant. Jurisdiction of Tribunal to hear the appeal - Held that: - The appellants had paid duty on the domestic transaction - refund sought cannot be equated with the rebate - Tribunal has the jurisdiction to hear this appeal. Appeal disposed off - matter remanded to decided the issue of unjust enrichment.
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