https://www.taxtmi.com/forum/issue?id=1484 CESTAT authority indicates the one-year limitation for refund runs from the date of the appellate order. Where jurisdiction between customs and excise was unclear, an earlier refund application filed with customs should be weighed to avoid prejudicing the claimant, and the tribunal-quantified refund remains subject to unjust enrichment scrutiny. en-us Thu, 10 Sep 2009 14:16:16 +0530 Thu, 23 Jan 2025 15:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1484 CESTAT authority indicates the one-year limitation for refund runs from the date of the appellate order. Where jurisdiction between customs and excise was unclear, an earlier refund application filed with customs should be weighed to avoid prejudicing the claimant, and the tribunal-quantified refund remains subject to unjust enrichment scrutiny. Discussion-Forum Central Excise Thu, 10 Sep 2009 14:16:16 +0530 https://www.taxtmi.com/forum/issue?id=1484