https://www.taxtmi.com/caselaws?id=93827 Rebate claimed under the sugar exemption notification was treated as a rebate mechanism and not as a refund claim under Section 11B of the Central Excise Act, 1944. Because the notification was identical in substance to the one already considered by the Larger Bench, the same reasoning was applied, and the doctrine of unjust enrichment was held inapplicable. The claim therefore fell outside the refund framework under Section 11B. en-us Mon, 21 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 11:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93827 Rebate claimed under the sugar exemption notification was treated as a rebate mechanism and not as a refund claim under Section 11B of the Central Excise Act, 1944. Because the notification was identical in substance to the one already considered by the Larger Bench, the same reasoning was applied, and the doctrine of unjust enrichment was held inapplicable. The claim therefore fell outside the refund framework under Section 11B. Case-Laws Central Excise Mon, 21 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93827