9911796707
TMI Blog2000 (1) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... This is a Reference application seeking reference of the matter to Hon ble High Court of Madras in respect of the following questions raised :- (1) When a question is raised before the Tribunal and is dealt with by it, it is clearly one arising out of its order. (2) When a question of law is raised before the Tribunal but the Tribunal fails to deal with it, it must be deemed to have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een referred to larger bench. Till date, no such order has emanated and as the matter is a very old one, the same was listed. The matter had been coming up for hearing and several opportunities were given to the appellants in the matter to argue on the reference application. Finally the matter has been taken up today for disposal of the reference application. 3. Ld. Advocate strongly pleads for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the refund was also hit by unjust enrichment and that they are not entitled for refund as claimed. Hence, the application was for seeking reference with regard to the questions raised. 5. We notice that the issue pertains to levy of duty and interpretation of notification in question and as a result of the same, the refund claim arise. In terms of Section 35G(1) of the Act, reference per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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