2015 (8) TMI 801

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....recise 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 test....

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....m 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 s....