https://www.taxtmi.com/caselaws?id=201354 The court ruled in favor of the assessee, holding that rejecting the refund application would result in unjust enrichment of the State since the duty was paid erroneously. The court emphasized that the State should not benefit unjustly and allowed the refund application despite being filed beyond the limitation period. The court answered the main question in favor of the assessee, rendering other related questions moot. en-us Tue, 27 Apr 2010 00:00:00 +0530 Tue, 04 Jan 2011 13:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201354 The court ruled in favor of the assessee, holding that rejecting the refund application would result in unjust enrichment of the State since the duty was paid erroneously. The court emphasized that the State should not benefit unjustly and allowed the refund application despite being filed beyond the limitation period. The court answered the main question in favor of the assessee, rendering other related questions moot. Case-Laws Central Excise Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201354