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2019 (2) TMI 1969 - CESTAT AHMEDABADRefund of Excise duty - refund claim was filed beyond one year from the date of Tribunal’s order or not - amount of refund was shown in the balance sheet but the same was not carried forward in the subsequent year - principles of unjust enrichment - Time limitation - HELD THAT:- The appellant have filed the appeal within one year from the date of receipt of the order from the Tribunal. Nothing contrary was produced by the Revenue that the refund was filed beyond one year from the date of receipt of the order therefore, the refund filed was within the time limit hence, the refund cannot be rejected on the time bar. Principles of unjust enrichment - HELD THAT:- The original authority has given the categorical finding that the amount of refund shown in balance sheet and the same was also supported by Chartered Accountant Certificate, therefore as per the adjudicating authority the amount was not carried forward only on that ground it cannot be considered that the incidence of duty has been passed on even though it was not subsequently shown in the balance sheet. It has to be seen that whether the incidence has been passed on to any other person. Accordingly, the findings of the original authority that merely because the amount was not carried forward in the subsequent balance sheet the refund is hit by unjust enrichment is not correct. The appeals are remanded to the adjudicating authority to decide the refund only on the aspect of unjust enrichment - The appeals are allowed by way of remand to adjudicating authority.
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