https://www.taxtmi.com/caselaws?id=114579 The impugned order-in-appeal concerning a refund claim by the appellants was challenged. The appellants' refund claim, initially rejected as time-barred and unjust enrichment, was found timely filed within six months of the abatement order. The principle of unjust enrichment under the Compounded Levy Scheme was discussed, emphasizing the applicability of Section 11B over Section 11A of the Act. The Tribunal directed a fresh decision by the adjudicating authority, considering the non-passing of duty incidence to customers and reevaluating the application of Section 11B and unjust enrichment principles in the scheme. The appeal was allowed for further review. en-us Mon, 01 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 11:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114579 The impugned order-in-appeal concerning a refund claim by the appellants was challenged. The appellants' refund claim, initially rejected as time-barred and unjust enrichment, was found timely filed within six months of the abatement order. The principle of unjust enrichment under the Compounded Levy Scheme was discussed, emphasizing the applicability of Section 11B over Section 11A of the Act. The Tribunal directed a fresh decision by the adjudicating authority, considering the non-passing of duty incidence to customers and reevaluating the application of Section 11B and unjust enrichment principles in the scheme. The appeal was allowed for further review. Case-Laws Central Excise Mon, 01 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114579