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The Tribunal allowed the appeal by remanding the matter to the original authority to process the refund claims after providing an opportunity of hearing to the appellant. The Tribunal held that the Order-in-Appeal relied upon by the authorities to reject the refund claim has been set aside. Regarding non-submission of TR-6 challans and Bills of Entry, the appellant was directed to file the same before the refund authority. The Tribunal clarified that unjust enrichment is not applicable to provisional assessments prior to 2006, and in similar cases, the matter was remanded for verification of documents. The Tribunal directed the Revenue to finalize and cancel the PD bonds and communicate the same to the concerned refund section.
The Tribunal allowed the appeal by remanding the matter to the original authority to process the refund claims after providing an opportunity of hearing to the appellant. The Tribunal held that the Order-in-Appeal relied upon by the authorities to reject the refund claim has been set aside. Regarding non-submission of TR-6 challans and Bills of Entry, the appellant was directed to file the same before the refund authority. The Tribunal clarified that unjust enrichment is not applicable to provisional assessments prior to 2006, and in similar cases, the matter was remanded for verification of documents. The Tribunal directed the Revenue to finalize and cancel the PD bonds and communicate the same to the concerned refund section.
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