9911796707
TMI Blog2018 (9) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the basic notification for exemption on brass articles. Further the Original Authority has already recorded that the duty was paid under protest. Unjust enrichment - Held that:- The entire proceedings were silent on the matter related to unjust enrichment and in any case the learned Counsel has shown few of the invoices on which there is a rubber stamp affixed stating that the “the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opper and Brass intended for used in manufacture of handicrafts or utensils. They filed a claim for refund of duty amounting to ₹ 1,14,62,128/- on 27.01.2009 which was paid by them under protest for the period from 12.04.2004 to 09.11.2008 on their final product i.e., trimmed sheets and circles of Brass intended for use in the manufacture of handicrafts or utensils. The said duty was paid un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) has held that in Order-in-Appeal No. 256/2009 dated 30.09.2009 in respect of said Order-in-Appeal the learned Commissioner (Appeals) has held that it cannot be inferred from said decision that the duty paid in order to satisfy the condition to avail the exemption under Notification No.67/1995 would be refundable to them. Aggrieved by the said order appellant is before this Tribunal. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/1995 and, therefore, it cannot be refunded. 6. Having considered the rival contention and on perusal of record we find that the Hon ble Supreme Court has held in the case of M/s Mewar Bartan Nirman Udyog (supra) that Copper and Brass are two distinct items, therefore, through Notifications referred to above Brass was totally exempted. We, therefore, find that the question of applicability of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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