TMI Blog2008 (2) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to discount on price of goods, so part of refund is denied - claim for the remaining amount is liable to be refunded in cash inasmuch as the Revenue has no case that this claim is hit by the bar of unjust enrichment - E/315/2007 - 105/2008 - Dated:- 13-2-2008 - Shri P.G. Chacko, Member (J) Ms. Natasha Jhaver, Consultant, for the Appellant, Shri T.C. Rajadas, SDR, for the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scount to be deducted first and duty to be deducted on the remainder. This dispute was taken by the assessee to the Hon'ble Madras High Court in a writ petition, which was however dismissed by a learned Single Judge. Their writ appeal (No. 370/1980) was allowed by a Division Bench of the court as per judgement dated 6-8-1985, wherein it was held that the assessee was entitled to have a deduction o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by a learned Single Judge and subsequently the writ appeal filed by the Revenue was dismissed. Thereafter, the refund claim arose for consideration of the departmental authorities and their decision is presently under challenge. 3. From the aforesaid facts, it is clear that the payment of duty of Rs. 13,05212 on 8-2-1979 was during the course of litigation between the assessee and the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s claim is hit by the bar of unjust enrichment. 4. Insofar as the claim of refund of duty of Rs. 47,056/- is concerned, the question is whether it is barred by unjust enrichment. It is the case of the appellants that unjust enrichment was virtually ruled out in the judgement passed by the Hon'ble High Court in Writ Appeal No. 370/1980. It is also submitted that there is a direction of the Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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