https://www.taxtmi.com/caselaws?id=123765 The appellate court held that the refund claim under Section 11B of the Central Excise Act was not time-barred as the duty was paid under protest by the original party. The court also found that the adjudicating authority failed to adequately consider evidence regarding unjust enrichment and the prescribed format for filing the claim. The case was remanded back to the original authority for a thorough re-examination of the evidence and a reasoned decision within three months. en-us Mon, 31 Dec 2007 00:00:00 +0530 Thu, 20 Sep 2012 12:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123765 The appellate court held that the refund claim under Section 11B of the Central Excise Act was not time-barred as the duty was paid under protest by the original party. The court also found that the adjudicating authority failed to adequately consider evidence regarding unjust enrichment and the prescribed format for filing the claim. The case was remanded back to the original authority for a thorough re-examination of the evidence and a reasoned decision within three months. Case-Laws Central Excise Mon, 31 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123765