Refund - Rejection thereof without explaining reasons

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..... ented by the trade that the adjudicating authorities are rejecting the refund claims summarily on the sole ground of unjust enrichment without explaining the reasons for such rejections. It is also noticed that refund claims are not being disposed of, perhaps on same grounds. This results in remanding the case back by the Appellate Authorities which unnecessarily results in delay and repetition of .....

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..... der :- (i) Merits of the refund claim; (ii) Time bar aspect of the refund claim; and (iii) Question of unjust enrichment. 2. In case the assessee's claim is not found in order after examining the same on the above lines, the same should be rejected by giving specific reasons on each aspect. A claim being rejected on the grounds of Unjust Enrichment should not be rejected merely on that ground .....

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