9911796707
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Issues:
1. Whether the refund claim was time-barred. 2. Whether Shri Chetan Kothari was competent to file the claim. 3. Whether the claim was hit by the bar of unjust enrichment. Analysis: Issue No. (i) - Time-barred Refund Claim: The original authority had ruled in favor of the party, stating that the limitation bar did not apply to the refund claim. The department did not challenge this decision, making it final and binding. The first appellate authority erred in revisiting this issue, leading the Tribunal to set aside the Commissioner (Appeals)'s finding and uphold the original authority's decision. Issue No. (ii) - Competency of Shri Chetan Kothari: Both lower authorities concluded that Shri Chetan Kothari lacked the authority to file the refund claim for M/s. Seaking Marine Services based on Section 27 of the Customs Act. Despite an authorization letter dated 8-11-2000, the authorities found Kothari unauthorized. The Tribunal noted discrepancies in the evidence presented, including the absence of crucial affidavits before the original authority, leading to a decision against the appellants. Issue No. (iii) - Unjust Enrichment: Arguments were presented on whether the duty payment, made post-clearance but pre-show cause notice issuance, could be considered refundable. The appellant's counsel relied on specific case law to support their stance. However, the Tribunal found that since Shri Chetan Kothari was unauthorized to file the claim, the presumption of unjust enrichment against the firm remained unchallenged. The Tribunal referenced relevant challans and legal precedents to support the decision that the claim was indeed affected by the bar of unjust enrichment. In conclusion, the Tribunal dismissed the appeal, emphasizing the lack of authorization for the refund claim filing and the consequent impact on the unjust enrichment aspect. The detailed analysis of each issue highlighted the legal complexities and the application of relevant laws and precedents in reaching the final decision.
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