https://www.taxtmi.com/caselaws?id=247840 The Tribunal rejected HPCL's appeal, ruling that the refund claim was time-barred as it was filed after the statutory time limit. Additionally, HPCL failed to demonstrate that the duty incidence was not passed on to consumers, leading to the application of the unjust enrichment principle. Consequently, the Tribunal denied HPCL's refund claim, allowing the Revenue's appeal on both grounds. en-us Thu, 27 Feb 2014 00:00:00 +0530 Thu, 18 Jun 2015 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247840 The Tribunal rejected HPCL's appeal, ruling that the refund claim was time-barred as it was filed after the statutory time limit. Additionally, HPCL failed to demonstrate that the duty incidence was not passed on to consumers, leading to the application of the unjust enrichment principle. Consequently, the Tribunal denied HPCL's refund claim, allowing the Revenue's appeal on both grounds. Case-Laws Central Excise Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247840