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2016 (5) TMI 939 - AT - Central ExcisePeriod of limitation - Refund claim - paid excess duty on the removal of input - formal refund application was filed by the appellant after one year from payment of the excess duty - Held that:- the appellant right from 15.6.2009 was continuously making the correspondence with the department regarding the refund of the re-credit of the same amount of ₹ 96,122/-. Therefore, the legitimate claim of refund stand made on 15.6.2009 itself even though the formal refund application was filed subsequently, therefore the refund cannot be rejected on the ground of time bar. Since, the lower authority has rejected the refund on time bar alone he has not verified the aspect of unjust enrichment, I, therefore remand the matter to the original adjudicating authority to decide the refund in accordance with law but the same cannot be rejected on time bar. However, the matters relates to two appeals No. E/141/12 and E/86808/13 being interconnected should also be reconsidered by the original authority. Demand of duty, Cenvat credit and penalty - Appellant have suo moto taken the recredit for which the refund claim was also filed - Held that:- the matters relates to two appeals No. E/141/12 and E/86808/13 being interconnected should also be reconsidered by the original authority. Therefore both these appeals are also remanded to the adjudicating authority for deciding afresh on the basis of the decision taken on the refund matter. If the refund is sanctioned the demand and penalty in appeal No. E/141/2012 will not survive. Consequently, the appropriation of the said amount done from sanctioned refund claim shall also not be maintainable. - Appeal disposed of by way of remand
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