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2009 (12) TMI 83 - PUNJAB AND HARYANA HIGH COURTRefund – Refund claim by the purchaser - The duty demanded and penalty imposed were recovered by the respondent by adjusting from the refund sanctioned to the seller of the appellant. The Tribunal granted refund in respect of the penalty recovered from them but declined to order grant of refund of duty recovered from them by applying the principle of unjust enrichment holding that the burden of duty stood passed on to the purchaser. The appellant as a purchaser filed claim for refund in 1996 which was rejected by the Original Authority on 30.12.2002. On further appeal, the Commissioner (Appeals) also upheld the order of the Original Authority. The Tribunal rejected the further appeal of the purchaserappellant holding that the purchases have taken place in 1986 when there was no provision to claim refund by a purchaser like the appellant in respect of excisable goods. The aforesaid provision was introduced only with effect from 20.9.1991 – held that - The purchaser-appellant in any case acquired the right to seek refund only on 20.9.1991 when application for refund was filed. Apart from the fact that there was delay in filing the application, it is doubtful whether the purchaser like the appellant could have claimed refund in respect of the transaction which has taken place in 1986. The appeal is wholly misconceived and does not lead to framing of any question of law warranting its admission. Accordingly the appeal fails and the same is dismissed.
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