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2011 (5) TMI 778 - CESTAT, MUMBAIRefund claim - unjust enrichment - classification – appellant paid the central excise duty but filed an appeal challenging the classification - Commissioner (Appeals), allowed the appeal - appellant filed a refund claim - refund claim was sanctioned - order was reviewed by the Commissioner on 03.06.2005 and an appeal was preferred before the Commissioner (Appeals) who set aside the adjudication order sanctioning the refund claim and asked the appellant to pay the amount erroneously refunded to him - SDR submitted that the adjudication order was passed on 04.06.2004 and the same was reviewed by the Commissioner on 03.6.2005 which can be seen from the review order i.e. within one year of the order of the adjudication so the review order is within the limitation period on that ground the appeal fails - appeal is remanded back to the Commissioner (Appeals), order is set aside and the appeal is allowed
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