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2020 (4) TMI 342 - HC - Central ExciseRefund of Central Excise duty - benefit of N/N. 108/95, dated 28.08.1995 - exemption from excise duty to the goods supplied to UN or an International Organization subject to certain conditions - principles of unjust enrichment - HELD THAT:- The Tribunal rightly found that merely because the notification is termed as exemption notification, it does not bar any person who may have wrongly paid duty to seek refund. As regards plea of bar of jurisdiction and incompetent authority, the Tribunal found that firstly assessee moved an application to the Director General of Foreign Trade which was a wrong Forum to seek this refund but it did show that assessee was not acquiescent about its claim. Principles of unjust enrichment - HELD THAT:- The Tribunal found that alongwith the refund application, the respondent- assessee had appended a certificate from the Chartered Accountant attesting to the fact that the duty which has been paid, has been borne by the assesee and not passed on to anybody else. In the face of evidence of the assesee and lack of any evidence led in this behalf by the Revenue, this was a purely presumptive finding - Appeal dismissed.
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