9911796707
TMI Blog2018 (6) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee preferred appeal before Commissioner (Appeals). Vide order impugned herein, the Commissioner (Appeals) held that the assessees are eligible for refund claim for the period November 2007 to April 2008 as not being time-barred and ordered the adjudicating authority to consider the certificate issued by the Chartered Accountant as well as the documents furnished by the assessee to grant refund. Pursuant to such direction, the original authority granted refund of Rs. 10,18,755/- vide refund order dated 11.6.2013. Against the order of Commissioner (Appeals) holding that the refund claim is not time-barred, the department has filed appeal No. E/436/2011. The assessee has filed cross-objection No. E/38/2011 in this appeal. Since the gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomers. That the assessee had produced supporting documents such as corresponding invoices issued and therefore the Chartered Accountant's certificate has been rightly relied by the Commissioner (Appeals) who has directed the refund sanctioning authority to process the refund. Further, in the case of Century Textiles & Industries Ltd. Vs. Commissioner of Central Excise, Mumbai - 2006 (199) ELT 64, the Tribunal has held that the bar of unjust enrichment is not applicable to refund claims where the duty was paid by mistake for the second time. He argued that the refund sanctioning authority had rejected an amount of Rs. 3,79,480/- stating that the assessee had not produced any necessary documents. It was argued by him that such rejection is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the refund claim for the period November 2007 to April 2008 is not hit by time-bar. 6. The second issue is whether the assessee is entitled to interest on the refund that is already sanctioned to him. The refund claim having been filed on 5.12.2008 and resubmitted on 26.3.2010, the assessee would be eligible for interest on the delay of refund from three months from the date of initial submission of the refund claim. The refund was sanctioned on 11.6.2013 and the assessee would be eligible for interest on the delayed refund three months after the date of filing of the resubmitted refund claim which is 263..2010, as per the peculiar facts of this case, since department were not able to process the claim unless the assessee resubmitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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