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TMI Blog2009 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... rom them but declined to order grant of refund of duty recovered from them by applying the principle of unjust enrichment holding that the burden of duty stood passed on to the purchaser. The appellant as a purchaser filed claim for refund in 1996 which was rejected by the Original Authority on 30.12.2002. On further appeal, the Commissioner (Appeals) also upheld the order of the Original Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same is dismissed. - 106 of 2009 (O&M) - - - Dated:- 3-12-2009 - CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. R.D. Sharma, DAG, Haryana, for the appellant. 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. The State of Haryana has filed the instant appeal under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grant of refund of duty recovered from them by applying the principle of unjust enrichment holding that the burden of duty stood passed on to the purchaser. The appellant as a purchaser filed claim for refund in 1996 which was rejected by the Original Authority on 30.12.2002. On further appeal, the Commissioner (Appeals) also upheld the order of the Original Authority. The Tribunal rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st by the supplier to the department cannot be considered as a protest by the purchaser. The claim by the purchaser like the appellant was required to be made within six months from the date of purchase. In either case, the purchaserappellant did not claim the refund within the time limit prescribed. Having heard learned State counsel we do not find any justification to interfere in the order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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