https://www.taxtmi.com/caselaws?id=249855 The High Court upheld the Tribunal's decision, affirming the assessee's entitlement to a refund claim under Section 11B of the Central Excise Act, 1944. The Court rejected the revenue's challenges on limitation and unjust enrichment, emphasizing that the burden of duty must not have been passed on for a refund claim to succeed. The Court dismissed the revenue's appeal as it did not raise any substantial question of law, thereby affirming the Tribunal's ruling in favor of the assessee. en-us Wed, 02 Jul 2014 00:00:00 +0530 Sat, 06 Jun 2026 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249855 The High Court upheld the Tribunal's decision, affirming the assessee's entitlement to a refund claim under Section 11B of the Central Excise Act, 1944. The Court rejected the revenue's challenges on limitation and unjust enrichment, emphasizing that the burden of duty must not have been passed on for a refund claim to succeed. The Court dismissed the revenue's appeal as it did not raise any substantial question of law, thereby affirming the Tribunal's ruling in favor of the assessee. Case-Laws Service Tax Wed, 02 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249855