2000 (1) TMI 231

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....or the Respondent. [Order per : S.L. Peeran, Member (J)]. - 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 T....

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.... in view of the appellant's contention that on a similar question to High Court of Madras had been 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 t....

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....71,239/- paid under protest. The Tribunal after detailed consideration, negatived their claim and also opined 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 q....