https://www.taxtmi.com/caselaws?id=167520 The Tribunal upheld the Assistant Collector's refund order of &8377; 74,624.42 to M/s. Andhra Asphalt (P) Ltd. for excisable goods. The Collector of Central Excise (Appeals) allowed the refund, citing legal precedents and Supreme Court decisions. The judgment clarified that refund claims within six months should be granted without considering unjust enrichment. The Tribunal rejected the Department's appeal, emphasizing the correct approach to refund claims under Section 11B of the Central Excises and Salt Act, 1944, excluding unjust enrichment considerations. en-us Tue, 09 Jul 1985 00:00:00 +0530 Tue, 23 Dec 2014 11:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167520 The Tribunal upheld the Assistant Collector's refund order of &8377; 74,624.42 to M/s. Andhra Asphalt (P) Ltd. for excisable goods. The Collector of Central Excise (Appeals) allowed the refund, citing legal precedents and Supreme Court decisions. The judgment clarified that refund claims within six months should be granted without considering unjust enrichment. The Tribunal rejected the Department's appeal, emphasizing the correct approach to refund claims under Section 11B of the Central Excises and Salt Act, 1944, excluding unjust enrichment considerations. Case-Laws Central Excise Tue, 09 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167520