Tribunal Wrongly Denied Refund Claim; Section 11-B Allows Any Person to Apply for Duty Refund, Not Just Sellers.

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....Denial of refund claim - Duty paid under protest - Tribunal committed a manifest error in non-suiting the appellant's claim on the sole ground that the appellant was only a buyer and, therefore, was not entitled to claim a refund of the duty. This finding is patently perverse. Section 11-B of the Act provides that any person can make an application for refund of duty - HC....