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2009 (12) TMI 82 - PUNJAB AND HARYANA HIGH COURTRefund of excess duty paid – relevant date - The petitioner filed a reply to the show cause notice inter-alia contending that they have earlier filed refund of claim before their jurisdictional Range Superintendent on 20.4.1993 which was returned to them with the remarks that the same be submitted to the Divisional Office and as such the claim could not be considered time barred. The question of incidence of duty claimed from the buyer did not arise. The Assistant Collector passed an order on 5.5.1995 and partially rejected the refund claim of Rs. 3,30,425/- and sanctioned a refund of Rs. 2,98,119/-. One of the basic reasons for granting refund of claim was that the doctrine of unjust enrichment was not attracted as the petitioner was manufacturing poles for their captive consumption and no pole was being sold to the customer. – tribunal allowed the refund claim partially and rejected the refund lciam of Rs. 1,82,934 – held that - claim should have been filed before the expiry of six months from the relevant date which is defined in Explanation to Section 11 B(f) of the Act. Accordingly, the relevant date has to be computed from the date of payment of duty which fell admittedly beyond the period of six months. In fact it is the duty of the Tribunal to act in accordance with the statutory provisions. Another aspect of the matter is that doctrine of unjust enrichment would even apply to cases of captive consumption – Decision of tribunal upheld
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