https://www.taxtmi.com/caselaws?id=214625 The appellant's refund claim for Education Cess on paper and paper board was rejected as time-barred under Section 11B of the Central Excise Act, 1944. Despite arguments and citing a Tribunal decision, the claim was dismissed by lower authorities. The Commissioner(Appeals) upheld the decision based on lack of involvement in the Tribunal decision and precedence of another Tribunal judgment. The rejection was based on time bar and unjust enrichment grounds, leading to the dismissal of the appeal by the Tribunal due to untimely filing of the refund claim. en-us Fri, 22 Jun 2012 00:00:00 +0530 Mon, 09 Jul 2012 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214625 The appellant's refund claim for Education Cess on paper and paper board was rejected as time-barred under Section 11B of the Central Excise Act, 1944. Despite arguments and citing a Tribunal decision, the claim was dismissed by lower authorities. The Commissioner(Appeals) upheld the decision based on lack of involvement in the Tribunal decision and precedence of another Tribunal judgment. The rejection was based on time bar and unjust enrichment grounds, leading to the dismissal of the appeal by the Tribunal due to untimely filing of the refund claim. Case-Laws Central Excise Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214625