2013 (12) TMI 580

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....mmissioner (Appeals) while considering the appeal filed by Revenue has made the following observations :-            12. The only ground on which the appeal has been preferred by the department is that the original authority did not examine the claim with regard to the unjust enrichment aspect. Limitation of time and the merits of the refund sanctioned are not the subject matter of the appeal, which implies that there is no dispute on these two aspects.            13. Now, the issue before me for consideration is whether the sanction of the refund by the original authority resulted in unjust enrichment? and whether the provision under S....

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....OT, Ernakulam was Rs. 18,89,576/- and that out of that total amount, Rs. 16,45,174/- was adjusted against the freight bills and one supply bill, as per the details shown there under. Further the summary of adjustments against various bills shown in the said letter dt. 05.01.1999, also matches the recovery of Rs. 16,45,174/-.            16. Further, the balance amount of Rs. 2,44,402/- (Rs. 18,89,576/- - Rs. 16,45,174/-) was to be recovered as on 05.1.1999, the date of the said letter. But subsequently, the balance amount of Rs. 2,44,402/- was also recovered by the DOT from the assessee, against Bill No. 637, dt. 28.12.1999. The copies of the letters dt. 29.1.1999 of CGM, Telecom, Trivandr....

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.... follows : 5) Vide the impugned order the Commissioner (Appeals) held that the sanction of refund did not amount unjust enrichment as the burden of duty claimed as refund was borne by the assessee. To draw the above conclusion, the Commissioner (Appeals) relied upon the bills submitted by the assessees and the letter submitted by the assessees wherein there was price variation clause and also an indication that the price variation is due to the reduction in duty on the cables in the Union Budget for 1996-97. xxx xxx xxx 7.2. From the above it is clear that the law laid down by the Hon'ble Supreme Court categorically barred the assessees from getting enriched unjustly. Therefore, it is necessary that the claimant of refund must prov....