https://www.taxtmi.com/caselaws?id=75391 The appeal by the State of Haryana seeking a refund of duty for plastic polythene covers purchased in 1986 was dismissed by the Court. The Tribunal's decision to deny the refund, citing the principle of unjust enrichment and the failure to meet the time limit for claiming a refund, was upheld. The Court emphasized the importance of timely refund claims and clarified that the purchaser's right to seek a refund only arose after the relevant provision was introduced in 1991, rendering the appellant ineligible to claim a refund for the 1986 transaction. en-us Thu, 03 Dec 2009 00:00:00 +0530 Mon, 30 Aug 2010 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75391 The appeal by the State of Haryana seeking a refund of duty for plastic polythene covers purchased in 1986 was dismissed by the Court. The Tribunal's decision to deny the refund, citing the principle of unjust enrichment and the failure to meet the time limit for claiming a refund, was upheld. The Court emphasized the importance of timely refund claims and clarified that the purchaser's right to seek a refund only arose after the relevant provision was introduced in 1991, rendering the appellant ineligible to claim a refund for the 1986 transaction. Case-Laws Central Excise Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75391