TMI Blog2019 (6) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty - However, the appellant initially the filed the refund claim which was returned and then they resubmitted subsequently. In this case the initial filing of refund claim shall be considered as date of filing of refund claim and if it is within one year from the date of payment of duty then the same cannot be rejected on time bar. Unjust enrichment - HELD THAT:- The appellant have submitted only Chartered Accountant Certificate however they have not submitted any documentary evidence in support of their claim such as the price structure of the mobile, pre and post payment of excess custom duty they also not submitted their books of accounts in this regard - the matter needs to be remitted back to the adjudicating authority for passi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entire refund was rejected but the part of the refund is well within one year from the date of payment which cannot be held time bar. He further submits that the appellant admittedly filed refund claim initially on 19.11.2015 and 09.10.2015 respectively related to both the appeals. The refund application was returned by the department and subsequently it was resubmitted along with Chartered Accountant Certificate. The date of initial submission of refund should be reckoned. He placed reliance on the following judgments: CCE Bolpur vs Bhandiguri Tea Estate 2001 (134) ELT 116 (Tri. Kol.) Rubberwood India vs CC Cochin 2006 (206) ELT 536 (Tri. Bang.) 2.1 As regard unjust enrichment, he submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon ble Supreme Court in the case of SRF Industries. However, the appellant initially the filed the refund claim which was returned and then they resubmitted subsequently. In this case the initial filing of refund claim shall be considered as date of filing of refund claim and if it is within one year from the date of payment of duty then the same cannot be rejected on time bar. As regard unjust enrichment, I find that the appellant have submitted only Chartered Accountant Certificate however they have not submitted any documentary evidence in support of their claim such as the price structure of the mobile, pre and post payment of excess custom duty they also not submitted their books of accounts in this regard, therefore, I am of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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