2026 (7) TMI 666

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....hnical) And Hon'ble Mr. Angad Prasad, Member (Judicial) For the Appellant : None For the Respondent : Shri A. Rangadham, AR ORDER PER: P. ANJANI KUMAR: None appeared on behalf of the Appellant. On going through the records of the case, it appears that vide Daily Order dt.29.06.2026, it was directed that the case be listed on 08.07.2026 and that no further opportunities for heari....

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....18.08.2013. However, the same was found to be not accompanied by the documentary evidence in support of the claim of the appellant and a CA certificate, as required. Therefore, the aspect of unjust enrichment could not be verified. Accordingly, the refund claim was rejected, vide OIO dt.26.03.2014, on the issue of limitation. On an appeal, Commissioner (Appeals), vide Impugned Order dt.30.07.2014,....

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....cing that the duty paid by the appellant was not passed on to their customers/buyers was not enclosed. 5. Learned AR further submits that the issue is no longer res integra and has been decided in favour of the Revenue by the Larger Bench of the Tribunal in the case of Oil & Natural Gas Corporation Ltd Vs GST & CE, Tiruchirapalli [20214 (6) TMI 1417 - CESTAT Chennai (LB)]. 6. We find that ad....

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.... enactments including Section 11B of the Central Excise & Salt Act, 1944 and Section 27 of the Customs Act, 1962 do constitute 'law' within the meaning of Article 265 of the Constitution of India and hence any tax collected, retained or not refunded in accordance with the said provisions must be held to be collected, retained or not refunded as the case may be, under the authority of law. In other....