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2014 (10) TMI 374 - CESTAT MUMBAIDenial of refund claim - Unjust enrichment - Relevant documents not produced - Held that:- Refund claims were rejected on the ground that relevant documents were not produced by the appellant. In that situation, the adjudicating authority would not have considered the issue of bar of unjust enrichment. Therefore, the ground raised by the learned Advocate that they have rejected the refund claim on the new ground is not acceptable. In fact, while considering the refund claim it was found that they are entitled for the refund claim and at this stage the issue of bar of unjust enrichment comes. Therefore, I do not find any force in the argument of the learned A.R. that in the remand proceedings the refund claim has been rejected on the new ground. Further, in the case of Hindalco Industries Ltd. (2006 (2) TMI 337 - CESTAT, MUMBAI), this Tribunal held that in the case of provisional assessment, after following the judgment of the Hon’ble Apex Court in the case of Allied Photographics India Ltd. (2003 (11) TMI 91 - SUPREME COURT OF INDIA) and the decision of Sahakari Khand Udyog Mandal Ltd., bar of unjust enrichment is not applicable. following the decision of Allied Photographics India Ltd. (supra) - Decided in favour of assessee.
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