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of <h1>Refund claim denied due to late filing and unjust enrichment under Central Excise Act</h1> <h3>INTERNATIONAL SECURITY ORGANISATION Versus COMMR. OF C. EX., NEW DELHI</h3> INTERNATIONAL SECURITY ORGANISATION Versus COMMR. OF C. EX., NEW DELHI - 2002 (144) E.L.T. 343 (Tri. - Del.) The appellate tribunal upheld the rejection of a refund claim for Service Tax as part of the claim was filed beyond the time limit and the rest was rejected due to unjust enrichment. The claimant had collected and deposited the Service Tax, making a refund impermissible under Section 11B of the Central Excise Act. The tribunal stated that statutory authorities must handle claims in accordance with the relevant statute and refrained from considering relief under the Contract Act.
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