https://www.taxtmi.com/caselaws?id=246505 The appellate tribunal upheld the rejection of a refund claim for excess duty payment due to it being time-barred and lacking evidence to rebut unjust enrichment allegations. The appellant's failure to appear and insufficient challenge to the original authority's decision led to the dismissal of the appeal, emphasizing adherence to statutory timelines and the need for compelling evidence in such cases. en-us Fri, 29 Jun 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246505 The appellate tribunal upheld the rejection of a refund claim for excess duty payment due to it being time-barred and lacking evidence to rebut unjust enrichment allegations. The appellant's failure to appear and insufficient challenge to the original authority's decision led to the dismissal of the appeal, emphasizing adherence to statutory timelines and the need for compelling evidence in such cases. Case-Laws Central Excise Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246505