TaxTMI 
TaxTMI 
2003 (11) TMI 506
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....Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Grievance raised in these three appeals of M/s. Susbros Limited is the denial of refund claims made by them in respect of supply of motor vehicle parts to Maruti Udyog Ltd. 2. Lower authorities rejected the claim partly on the basis of time-bar and partly is on the ground of unjust enrichment. It....
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....this legal position, the lower authorities were right in determining that part of the refund claims were beyond time limit. 3. On the second issue of unjust enrichment, it is submitted by the learned Counsel that since prices are subject to variation, invariably, price and duty are adjusted between parties and therefore, the question of unjust enrichment cannot arise. He has, in support of t....
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....question shall be presented before the lower authorities for verification. In view of this, we are of the opinion that eligibility of the refund claims within normal period of time limit, is required to be reconsidered by the lower authorities based on evidence to be produced by the appellant on the question of passing on of duty amount. In order to facilitate the same, we remand the appeals to or....