TMI Blog1997 (1) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... refund application was filed on May 15, 1986. The Assistant Collector rejected the refund application on two grounds, viz., (i) since the payment was not under protest, the application was barred by time and (ii) unjust enrichment. On appeal, the Appellate Collector affirmed the order of the Assistant Collector on the ground of limitation. He did not think it necessary to go into the question of u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal with respect to its finding that the payment on or after July 18, 1981 was under protest and also with its order remanding the matter for the period March 1, 1975 to February 11, 1980 for the aforesaid purpose. In the light of the above, the appeals are disposed of with the following directions : (i) So far as the period July 18, 1981 to January 31, 1985 is concerned, it must be held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... davit shall be treated as an averment/assertion which an applicant for refund has to make in terms of the judgment in Mafatlal." (ii) So far as the period of March 1, 1975 to February 11, 1980 is concerned, the original authority shall first determine whether the payment of duty was under protest. Depending upon the finding recorded in that behalf, the matter shall be governed by the law laid do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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