https://www.taxtmi.com/caselaws?id=202164 The Tribunal ruled in favor of the assessees, allowing their refund claim for duty paid on newsprint cleared without an entitlement certificate. The Commissioner (Appeals) set aside the rejection based on unjust enrichment, directing verification and refund sanction. The Tribunal held that the time limitation under Section 11B did not apply to the refund, considering it as a pre-deposit during show-cause notices. The Tribunal dismissed the Revenue's appeal, upheld the refund sanction, and rejected the cross objection by the respondents. The decision was finalized on 15-9-2010. en-us Wed, 15 Sep 2010 00:00:00 +0530 Wed, 02 Mar 2011 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202164 The Tribunal ruled in favor of the assessees, allowing their refund claim for duty paid on newsprint cleared without an entitlement certificate. The Commissioner (Appeals) set aside the rejection based on unjust enrichment, directing verification and refund sanction. The Tribunal held that the time limitation under Section 11B did not apply to the refund, considering it as a pre-deposit during show-cause notices. The Tribunal dismissed the Revenue's appeal, upheld the refund sanction, and rejected the cross objection by the respondents. The decision was finalized on 15-9-2010. Case-Laws Central Excise Wed, 15 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202164