https://www.taxtmi.com/caselaws?id=90857 Refund claims made pursuant to appellate relief are not to be rejected merely as time-barred under section 11B, because the claim flows from the appellate order itself. The amended section 11B applies to pending refund matters and requires examination of unjust enrichment on the merits. Where the duty element has been passed on to customers, the refund claim is barred by unjust enrichment; where that fact is not established, the claim must be reconsidered by the adjudicating authority. en-us Fri, 05 Feb 1999 00:00:00 +0530 Tue, 11 Oct 2011 19:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90857 Refund claims made pursuant to appellate relief are not to be rejected merely as time-barred under section 11B, because the claim flows from the appellate order itself. The amended section 11B applies to pending refund matters and requires examination of unjust enrichment on the merits. Where the duty element has been passed on to customers, the refund claim is barred by unjust enrichment; where that fact is not established, the claim must be reconsidered by the adjudicating authority. Case-Laws Central Excise Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90857