2019 (6) TMI 1323

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....r The Respondent : Shri O. M. Shivadikar, AC, AR ORDER SUVENDU KUMAR PATI: 1. The Appeal against rejection of refund claim of Rs. 7,00,000/- on the ground of unjust enrichment by the Commissioner (Appeals) vide his order dated 22-03-2018 in order No. NGP/EXCUS/000/ APPL/383/17-18 dated 22-03-2018, which was heard on 13-12-2018, is taken of order today. 2. On perusal of the case record, it i....

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....k informing filing of appeal against OIO which was allowed by the Commissioner (Appeals) on the ground that at some point of time, the same amount was not refunded to the service receiver, which established unjust enrichment though at the time of filing refund claim, such amount was duly transferred to the service receiver M/s. Fresh Agro Exports, Nasik. The Appellant claims that it had sought tim....

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.... date is shown as 17-1-2017 in the order of Commissioner (Appeals). It seems that to bring the appeal into purview of the limitation period, such a futile exercise by way of issuing of show cause against adjudication order which is quasi- judicial and only appellable is done by the respondent which is a fraud on the Court. 3. Since the Commissioner (Appeals)'s order is unsustainable in law despi....