https://www.taxtmi.com/caselaws?id=201567 The appellant faced classification issues for "Patta Patti" from 1980 to 1986, leading to a refund claim for excess duty paid. The claim was rejected initially, citing time bar and unjust enrichment. The Commissioner (Appeals) allowed the claim post 1.10.1983, emphasizing the need to examine unjust enrichment. The Tribunal remanded the matter for a detailed assessment on unjust enrichment, directing re-examination and evidence submission. The appellants were granted the opportunity to present evidence during reassessment. en-us Wed, 29 Sep 2010 00:00:00 +0530 Mon, 17 Jan 2011 21:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201567 The appellant faced classification issues for "Patta Patti" from 1980 to 1986, leading to a refund claim for excess duty paid. The claim was rejected initially, citing time bar and unjust enrichment. The Commissioner (Appeals) allowed the claim post 1.10.1983, emphasizing the need to examine unjust enrichment. The Tribunal remanded the matter for a detailed assessment on unjust enrichment, directing re-examination and evidence submission. The appellants were granted the opportunity to present evidence during reassessment. Case-Laws Central Excise Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201567