TaxTMI 
TaxTMI 
2020 (4) TMI 342
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....dlish, Advocate for the appellant. ORDER AJAY TEWARI, J. (Oral) [1] At the very outset, it was pointed out to the learned counsel for the appellant that one of the members of this Bench [Avneesh Jhingan, J.] had represented the appellant in some un-related sales tax matters and therefore, this Bench would have no hesitation in recusing from hearing this case, however, Mr. Sunish Bindlish, Ad....
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.... is no provision and procedure in the exemption notification? iii) Whether the Refund claim is under the proper jurisdiction and also barred by the time limit? iv) Whether the facts and circumstances of the case, the absence of evidence, the claimant has been able to pass the test of unjust enrichment as mandated by the Hon'ble SC in case M/s Mafatlal Industries (Supra)? v) Whether th....
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....he notification provided only for exemption and not for refund; (ii) that the claim was time barred and (iii) claim was hit by the doctrine of unjust enrichment. [7] The Tribunal rightly found that merely because the notification is termed as exemption notification, it does not bar any person who may have wrongly paid duty to seek refund. As regards plea of bar of jurisdiction and incompetent aut....