https://www.taxtmi.com/caselaws?id=205324 The Tribunal held that the refund claim was not time-barred under Section 11B of the Central Excise Act based on legal precedents, allowing the appeal and rejecting the Revenue's contention. Regarding unjust enrichment, the Tribunal found the evidence presented insufficient to prove non-passing of duty incidence to customers, remanding the case for further examination and orders in accordance with the law. The decision emphasized the importance of proper evidence in establishing unjust enrichment and adherence to legal provisions. en-us Thu, 23 Apr 2009 00:00:00 +0530 Wed, 20 Mar 2013 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205324 The Tribunal held that the refund claim was not time-barred under Section 11B of the Central Excise Act based on legal precedents, allowing the appeal and rejecting the Revenue's contention. Regarding unjust enrichment, the Tribunal found the evidence presented insufficient to prove non-passing of duty incidence to customers, remanding the case for further examination and orders in accordance with the law. The decision emphasized the importance of proper evidence in establishing unjust enrichment and adherence to legal provisions. Case-Laws Central Excise Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205324