https://www.taxtmi.com/caselaws?id=125075 The appellate tribunal allowed the Revenue's appeal against an order setting aside the rejection of a refund claim under the Central Excise Act, 1944. The tribunal held that the refund claim was time-barred under Section 11B and, therefore, the rejection should stand. Despite evidence of no unjust enrichment, the tribunal emphasized the statutory time limit as the primary consideration. As the refund claim was filed beyond the prescribed period, the tribunal set aside the impugned order and allowed the Revenue's appeal. en-us Fri, 19 Sep 2008 00:00:00 +0530 Fri, 19 Oct 2012 12:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125075 The appellate tribunal allowed the Revenue's appeal against an order setting aside the rejection of a refund claim under the Central Excise Act, 1944. The tribunal held that the refund claim was time-barred under Section 11B and, therefore, the rejection should stand. Despite evidence of no unjust enrichment, the tribunal emphasized the statutory time limit as the primary consideration. As the refund claim was filed beyond the prescribed period, the tribunal set aside the impugned order and allowed the Revenue's appeal. Case-Laws Central Excise Fri, 19 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125075