2015 (8) TMI 801

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..... precise question before Tribunal in this appeal is whether the refund arose as per order of Tribunal passed on 3-2-2000 in Appeal No. C/232/1999-NB {F.O No. A/75/2000-NB(DB) dated 3-2-2000} shall be granted in accordance with law meeting the tests of unjust enrichment.  2. While carrying out appellate direction, the authorities below required that the refund that arose has to undergo the tes .....

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..... om Act, 1962 is not required to be read in piecemeal or hither and thither to understand the legislative intent of that section. Sub section (1) of the said section has bar against unjust enrichment for which no refund claims shall be allowed without meeting the test prescribed by Section 27(1) of Customs Act, 1962.  Sub-section (3) of the said Act, while permitting the refund arising out of .....

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..... ly brought to our notice. 7. Tribunal being final court of fact we made every effort to examine whether the appellant was denied justice. Once we do not find evidence overruling unjust enrichment, it is difficult to impeach the first appellate order.  This calls for upholding the first appellate order for which appeal is dismissed. (Dictated & pronounced in open Court)
Case laws, Decisi .....

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