Refund claim denied due to late filing and unjust enrichment under Central Excise Act

The appellate tribunal upheld the rejection of a refund claim for Service Tax due to untimely filing and unjust enrichment. The claimant's collection and deposit of the tax rendered a refund impermissible under Section 11B of the Central Excise Act. The tribunal emphasized adherence to statutory provisions over seeking relief under the Contract Act.

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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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