https://www.taxtmi.com/caselaws?id=81726 The Tribunal modified the Collector's order, allowing the appeal and granting the respondents eligibility for a refund under Notification 83/83. The Tribunal determined that the relevant date for claiming a refund should be the date of payment of duty, emphasizing adherence to the six-month limitation period from that date as per Section 11B of the Central Excises & Salt Act, 1944. The dispute over limitation and unjust enrichment was resolved in favor of the respondents, enabling them to proceed with their refund claim for the specified period. en-us Fri, 19 Jul 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81726 The Tribunal modified the Collector's order, allowing the appeal and granting the respondents eligibility for a refund under Notification 83/83. The Tribunal determined that the relevant date for claiming a refund should be the date of payment of duty, emphasizing adherence to the six-month limitation period from that date as per Section 11B of the Central Excises & Salt Act, 1944. The dispute over limitation and unjust enrichment was resolved in favor of the respondents, enabling them to proceed with their refund claim for the specified period. Case-Laws Central Excise Fri, 19 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81726