Rejection of refund claim without explaining the reasons adequately in the order passed by the adjudicating authority - Regarding - Central Excise - 23/92-CX.8

Rejection of refund claim without explaining the reasons adequately in the order passed by the adjudicating authority - Regarding Circular No. 23/92-CX.8 Dated 7-12-1992 [From F. No. 268/44/92-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Rejection of refund claim without explaining the reasons adequately in the order passed by the adjudicating authority - Regarding. Rejection of Reference to Board's Circular No. 20/92/CX.8, dated 29-10-1992 (F. No. 268/44/92-CX.8) on the above subject and to say that para 2 thereof may kindly be substituted with the following : "2. In case, the assessee's claim is not found in order after examining the same on the above lines it should be explained adequately by giving specific reasons on each aspect. Whenever, a claim is found otherwise admissible on grounds of (i) Merits of the refund claim and (ii) Time bar aspect of the refund claim, but which cannot be paid to the applicant on the grounds of unjust enrichment, the findings to that effect should be recorded in writing in the order to be passed and the amount eligible for refund must be ordered to be credited to the Consumer Welfare Fund. The applicant should be granted a refund only after the claim is found admissible on merits as well as within time and the question of unjust enrichment is decided in his favour." Adjudicating Officer may please be advised accordingly.