2015 (8) TMI 801

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....d Dixit, D.R. Per D.N. Panda: The 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 th....

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....d perused the record. 5. Section 27 of the Custom 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 sai....