9911796707
|
Home
Issues involved: Revenue's appeal, party's appeal, benefit of Notification No. 26/95, denial of refund claim, unjust enrichment, CA's certificate, substantial evidence.
Revenue's Appeal: The Revenue appealed against OIA Nos. 185,186/04 seeking extension of benefit under Notification No 26/95 to the assessee. The Commissioner (Appeals) directed reassessment after allowing the exemption. However, the Assistant Commissioner later granted the exemption, rendering the appeal infructuous. As the appeal had no purpose, it was dismissed. Party's Appeal - Denial of Refund Claim: The assessee's appeal challenged OIA No 637/06 denying the refund claim due to lack of substantial evidence proving no unjust enrichment, despite producing a CA's certificate. The appellant argued that they had submitted all necessary documents, including the CA's certificate, to show that duty had not been passed on. Citing relevant judgments, the appellant contended that the documents provided were sufficient to support their claim for a refund. The Tribunal agreed with the appellant, setting aside the denial of the refund claim and allowing the appeal with consequential relief. Conclusion: The Tribunal dismissed the Revenue's appeal as it became infructuous and allowed the party's appeal regarding the denial of the refund claim, emphasizing the sufficiency of the documents provided to establish the non-passing of duty and eligibility for a refund.
|
