https://www.taxtmi.com/caselaws?id=114687 For refund claims under Section 11B, limitation runs from the date of payment of duty rather than the date of D-3 intimation, so the claim was not time-barred on the facts stated and the rejection on limitation was unsustainable. The refund application also had to be tested against the principle of unjust enrichment, which the authorities had not examined, so that issue required consideration in fresh adjudication. The order rejecting refund was set aside and the matter was remanded for de novo decision on limitation and unjust enrichment. en-us Thu, 18 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 18:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114687 For refund claims under Section 11B, limitation runs from the date of payment of duty rather than the date of D-3 intimation, so the claim was not time-barred on the facts stated and the rejection on limitation was unsustainable. The refund application also had to be tested against the principle of unjust enrichment, which the authorities had not examined, so that issue required consideration in fresh adjudication. The order rejecting refund was set aside and the matter was remanded for de novo decision on limitation and unjust enrichment. Case-Laws Central Excise Thu, 18 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114687