https://www.taxtmi.com/caselaws?id=121483 The appeal filed by the Revenue against the Order of the Commissioner (Appeals) was dismissed. The respondent company's refund claim, based on an application made on 25-8-03, was allowed without requiring scrutiny under Section 11B. The delay in processing the refund application was attributed to legal complexities, and it was determined that there was no unjust enrichment on the part of the company. The appeal was dismissed, affirming the decision to grant the refund and rejecting the Revenue's contentions. en-us Mon, 19 Feb 2007 00:00:00 +0530 Tue, 31 Jul 2012 10:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121483 The appeal filed by the Revenue against the Order of the Commissioner (Appeals) was dismissed. The respondent company's refund claim, based on an application made on 25-8-03, was allowed without requiring scrutiny under Section 11B. The delay in processing the refund application was attributed to legal complexities, and it was determined that there was no unjust enrichment on the part of the company. The appeal was dismissed, affirming the decision to grant the refund and rejecting the Revenue's contentions. Case-Laws Central Excise Mon, 19 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121483