https://www.taxtmi.com/caselaws?id=212242 The Tribunal dismissed M/s. SECL's appeal regarding a refund claim for conveyor belts' duty, ruling it time-barred. The dispute over duty classification favored the supplier, M/s. ICL, leading to M/s. SECL's refund claim rejection by the Asst. Commissioner. The Jt. CDR argued the claim's time limitation, citing legal precedents, while M/s. SECL relied on a different case. The issue of unjust enrichment was raised but became irrelevant as the Tribunal deemed the refund claim time-barred. The decision was based on legal precedents distinguishing between manufacturer and buyer refund rights under Section 11B. en-us Wed, 25 May 2011 00:00:00 +0530 Wed, 12 Jun 2013 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212242 The Tribunal dismissed M/s. SECL's appeal regarding a refund claim for conveyor belts' duty, ruling it time-barred. The dispute over duty classification favored the supplier, M/s. ICL, leading to M/s. SECL's refund claim rejection by the Asst. Commissioner. The Jt. CDR argued the claim's time limitation, citing legal precedents, while M/s. SECL relied on a different case. The issue of unjust enrichment was raised but became irrelevant as the Tribunal deemed the refund claim time-barred. The decision was based on legal precedents distinguishing between manufacturer and buyer refund rights under Section 11B. Case-Laws Central Excise Wed, 25 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212242