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    <title>2011 (11) TMI 155 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal against the rejection of a refund claim on the grounds of time bar for excess duty paid, emphasizing past precedents where payment under protest had been recognized. The Tribunal set aside the lower authority&#039;s decision, granting consequential relief and directing a review of unjust enrichment concerns. The decision underscored the significance of adhering to principles of justice and fairness in refund claims and duty payments, ensuring that the refund claim was not time-barred.</description>
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    <pubDate>Fri, 25 Nov 2011 00:00:00 +0530</pubDate>
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      <description>The Tribunal allowed the appellant&#039;s appeal against the rejection of a refund claim on the grounds of time bar for excess duty paid, emphasizing past precedents where payment under protest had been recognized. The Tribunal set aside the lower authority&#039;s decision, granting consequential relief and directing a review of unjust enrichment concerns. The decision underscored the significance of adhering to principles of justice and fairness in refund claims and duty payments, ensuring that the refund claim was not time-barred.</description>
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      <pubDate>Fri, 25 Nov 2011 00:00:00 +0530</pubDate>
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