TMI Blog2020 (4) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y outset, it was pointed out to the learned counsel for the appellant that one of the members of this Bench [Avneesh Jhingan, J.] had represented the appellant in some un-related sales tax matters and therefore, this Bench would have no hesitation in recusing from hearing this case, however, Mr. Sunish Bindlish, Adovcate says that he would have no objection if we hear the matter. [2] This appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the Refund claim is under the proper jurisdiction and also barred by the time limit? iv) Whether the facts and circumstances of the case, the absence of evidence, the claimant has been able to pass the test of unjust enrichment as mandated by the Hon'ble SC in case M/s Mafatlal Industries (Supra)? v) Whether the impugned order passed by the Ld. Tribunal is justified and in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und; (ii) that the claim was time barred and (iii) claim was hit by the doctrine of unjust enrichment. [7] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding that since the excise duty was 12.36%, the assessee must have passed on the burden to the purchaser. [10] As stated above, 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. [11] In the circumstances, no question of law much less substantial question of law arises. The appeal is dismissed. [12] S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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