2008 (9) TMI 320

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..... ontended by the Department would not be of any significance - It does not mean that the claim for refund is ex facie not maintainable - refund is allowed subject to the provision of unjust enrichment. - 33 of 2008 - - - Dated:- 15-9-2008 - S.C. Dharmadhikari and R.C. Chavan, JJ. Shri C.A. Ferreira, Asstt. Solicitor General, for the Appellant. Shri Rajiva Srivastava, Advocate, for th .....

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..... paying duty under protest. 4. In our view, once the forms and invoices are marked as above, then, the Tribunal was right in concluding that the ground of non-forwarding of a letter as contended by the Department would not be of any significance. It does not mean that the claim for refund is ex facie not maintainable so as to extend the benefit of the proviso to sub-section (1) of Section 11B o .....

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