2018 (6) TMI 1410

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....Reddy, Assistant Commissioner (AR) for the Respondent. [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. VIZEXCUS- 002-APP-035-17-18 dated 31.07.2017. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the appellant herein had filed refund claims of the amounts paid on Customs duty i.e. Education Cess on counter veili....

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.... 5. Learned Counsel submits as regards the limitation, this Tribunal in the case of Duraline India Pvt. Ltd., [2008-TIOL-1966- CESTAT-MUM.] has held that re-submission of refund claims after 13 months of original submission has to be treated as claims filed within the stipulated time period; and also relied upon the decision of the Tribunal in the case of Visen Fabrics [2004-TIOL-625-CESTAT-MUM] ....

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....ties held that the refund claims was filed beyond the period of limitation is in correct and is findings are struck down. 8. However, I find that appellant is not able to pass the hurdle of unjust enrichment as it is correctly pointed by the Learned Departmental Representative that the appellant had filed the refund claim when he had already passed on the amount to his suppliers by raising a bi....