https://www.taxtmi.com/caselaws?id=115597 The appeal by the Revenue against a time-barred refund claim of Rs. 2,65,718 was dismissed. The claim, filed within the stipulated time frame after encashment of a bank guarantee, was deemed valid. Additionally, the principles of unjust enrichment were found inapplicable as the excess amount recovered was not part of the duty liability. The Appellate Tribunal upheld the order allowing the refund, leading to the dismissal of the appeal and disposal of cross-objections. en-us Tue, 09 Aug 2005 00:00:00 +0530 Thu, 31 May 2012 13:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115597 The appeal by the Revenue against a time-barred refund claim of Rs. 2,65,718 was dismissed. The claim, filed within the stipulated time frame after encashment of a bank guarantee, was deemed valid. Additionally, the principles of unjust enrichment were found inapplicable as the excess amount recovered was not part of the duty liability. The Appellate Tribunal upheld the order allowing the refund, leading to the dismissal of the appeal and disposal of cross-objections. Case-Laws Central Excise Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115597