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2018 (11) TMI 458 - CESTAT BANGALORERefund of excess Excise Duty paid - refund rejected on the ground of time limitation and unjust enrichment - Held that:- The appellants are having a local standi to file the refund claim as held by the Commissioner (A) against which the Department has not filed any appeal. Unjust enrichment - Held that:- The appellants have produced the balance sheet as well as the certificate of the Chartered Accountant showing that the incidence of excise duty has not been passed on to the buyer or any other person and the same is shown as receivable in the books of accounts but these documents have not been considered by the authorities below. The original authority has wrongly rejected the refund claim on time bar by holding that the claim has been filed beyond the period of one year from the relevant date i.e. purchase date whereas the original authority should have considered the limitation of one year from the date of finalization of the assessment as provided in Rule 7 of Central Excise Rules, 2002 but the same has not been done by the original authority - the case needs reconsideration - Further, the original authority will also consider the issue of limitation of one year which will start from the date of finalization of the assessment and not from the date of purchase made by the appellant. Appeal disposed off by way of remand.
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