2008 (9) TMI 693

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.... Lal, SDR, for the Appellant. None, for the Respondent. [Order]. - The issue in all these appeals, being common one, therefore they are taken up together for disposal by this common order. 2. None appears for the respondents inspite of notice. I have heard the learned SDR and perused the records. 3. The respondents herein who are manufacturers of excisable goods i.e. water....

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....ances were from premises warehouse which was not registered and was not declared as sales depot and therefore refund claim is not in accordance with the provisions of the Section 11B of Central Excise Act, 1944 and further ground for proposing rejection was that the claim is hit by the bar of unjust enrichment inasmuch as the amount has not been shown as receivables in the books of account. The ad....

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....on 4A. However, this ground has neither been raised in the show cause notice nor any finding has been recorded either by the adjudicating authority or by the lower appellate authority. I therefore confine myself to the grounds raised in the notice dealt with by the authorities below. In the appeals filed before the Tribunal no ground has been raised with reference to the clearances from the rented....

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....hem and not by their customers, in the interests of justice, I set aside the impugned order and remit the case to the adjudicating authority for fresh examination as to whether the refund claim filed by the assessee is hit by the bar of unjust enrichment. He shall pass a fresh order on considering the evidence that may be produced by the assessee to support their contention that the refund claim i....