https://www.taxtmi.com/caselaws?id=75390 Refund claims under Central Excise law must be filed within the prescribed six-month limitation period computed from the relevant date, which was taken as the date of duty payment; on the recorded facts, the claim was time-barred and no substantial question of law arose for reference. The doctrine of unjust enrichment was also applied to refund claims involving captive consumption, and was held not to be confined to sales to outside buyers; the refund could not be sustained merely because the goods were not sold in the open market. The request for reference was rejected and the refund denial remained undisturbed. en-us Tue, 01 Dec 2009 00:00:00 +0530 Wed, 19 Jan 2011 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75390 Refund claims under Central Excise law must be filed within the prescribed six-month limitation period computed from the relevant date, which was taken as the date of duty payment; on the recorded facts, the claim was time-barred and no substantial question of law arose for reference. The doctrine of unjust enrichment was also applied to refund claims involving captive consumption, and was held not to be confined to sales to outside buyers; the refund could not be sustained merely because the goods were not sold in the open market. The request for reference was rejected and the refund denial remained undisturbed. Case-Laws Central Excise Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75390