https://www.taxtmi.com/caselaws?id=112797 The lower authorities were justified in partially rejecting refund claims by M/s. Susbros Limited for supplying motor vehicle parts to Maruti Udyog Ltd. due to exceeding the time limit under Section 11B of the Central Excise Act, 1944. The claims were also questioned for unjust enrichment, requiring the presentation of evidence to verify the passing on of duty amounts to the buyer. The appeals were remanded for reassessment based on evidence provided by the appellant, with a directive to submit proof within six weeks for reconsideration. The original authority was instructed to review and issue orders within six weeks, disposing of the appeals accordingly. en-us Wed, 19 Nov 2003 00:00:00 +0530 Tue, 01 May 2012 17:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112797 The lower authorities were justified in partially rejecting refund claims by M/s. Susbros Limited for supplying motor vehicle parts to Maruti Udyog Ltd. due to exceeding the time limit under Section 11B of the Central Excise Act, 1944. The claims were also questioned for unjust enrichment, requiring the presentation of evidence to verify the passing on of duty amounts to the buyer. The appeals were remanded for reassessment based on evidence provided by the appellant, with a directive to submit proof within six weeks for reconsideration. The original authority was instructed to review and issue orders within six weeks, disposing of the appeals accordingly. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112797