2011 (5) TMI 778

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....he appellant is in appeal against the impugned order wherein the Commissioner (Appeals) has set aside the order of sanctioning the refund claim to the appellant on the ground that the appellant has failed to discharge their liability of bar of unjust enrichment.  2. Facts of the case are that the appellant is a manufacturer of Metallised Plastic films i.e. aluminium coated polypropylene f....

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....order was reviewed by the Commissioner on 03.06.2005 and an appeal was preferred before the Commissioner (Appeals) who set aside the adjudication order sanctioning the refund claim and asked the appellant to pay the amount erroneously refunded to him. Aggrieved by the said order, the appellant is before me. 3. Shri Jayesh Gogri, learned Chartered Accountant appearing on behalf of the appellant....

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.... the appellant and Chartered Accountant Certificate issued only at the request of the appellant.  It was also observed by the Commissioner (Appeals) that no other documents have been produced by the appellant, therefore refund claim was rejected.  He prayed that in that event matter be sent back to the Commissioner (Appeals) to reconsider the refund claim and the appeal be allowed. 4....

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.... one year of the adjudication and the appeal filed before the Commissioner (Appeals) by the Revenue is within the limitation period. This view has been taken by the Tribunal in the case of CCE Chennai vs. Standard Pencil Pvt. Ltd. - 2004 (170 (ELT) 151 (Tri. Larger Bench). Now I come to the issue whether the appellant has been heard properly by the Commissioner (Appeals) or not. As both the sides ....