https://www.taxtmi.com/caselaws?id=250752 The appellate tribunal rejected the Revenue's appeal, affirming the first appellate authority's decisions. The extended recovery period for Central Excise duty was deemed inapplicable due to lack of evidence of suppression. No penalty was imposed under Section 11AC as no malafide intent was found. The duty amount paid was not refunded based on the principle of unjust enrichment, despite being undisputed. The tribunal upheld the first authority's rulings on all issues, providing a comprehensive legal analysis of the case. en-us Thu, 01 May 2014 00:00:00 +0530 Tue, 25 Nov 2014 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250752 The appellate tribunal rejected the Revenue's appeal, affirming the first appellate authority's decisions. The extended recovery period for Central Excise duty was deemed inapplicable due to lack of evidence of suppression. No penalty was imposed under Section 11AC as no malafide intent was found. The duty amount paid was not refunded based on the principle of unjust enrichment, despite being undisputed. The tribunal upheld the first authority's rulings on all issues, providing a comprehensive legal analysis of the case. Case-Laws Central Excise Thu, 01 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250752