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2019 (6) TMI 224 - AT - CustomsRefund claim for the excess paid CVD - rejection on the ground of unjust enrichment and time limitation - HELD THAT:- As regard the time bar the refund will not arise as from the date of Hon’ble Supreme Court judgment in the case of M/S SRF LTD., M/S ITC LTD VERSUS COMMISSIONER OF CUSTOMS, CHENNAI, COMMISSIONER OF CUSTOMS (IMPORT AND GENERAL) , NEW DELHI [2015 (4) TMI 561 - SUPREME COURT], the appellant was not the litigant, however the law applies to the appellant case also subject to refund is filed within one year from the relevant date. In the present case, the relevant date will be a date of payment of duty - However, the appellant initially the filed the refund claim which was returned and then they resubmitted subsequently. In this case the initial filing of refund claim shall be considered as date of filing of refund claim and if it is within one year from the date of payment of duty then the same cannot be rejected on time bar. Unjust enrichment - HELD THAT:- The appellant have submitted only Chartered Accountant Certificate however they have not submitted any documentary evidence in support of their claim such as the price structure of the mobile, pre and post payment of excess custom duty they also not submitted their books of accounts in this regard - the matter needs to be remitted back to the adjudicating authority for passing a fresh order. Appeal allowed by way of remand.
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