https://www.taxtmi.com/caselaws?id=254924 The Tribunal ruled in favor of the respondent in a case concerning the time limitation for filing a refund claim under Section 11B of the Central Excise Act, 1944. The Tribunal determined that the refund claim was filed within the prescribed time limit, starting from the date when the issue was settled. Additionally, the Tribunal found that the respondent had successfully demonstrated that the duty paid was not passed on to the buyers, thereby overcoming the unjust enrichment bar. Consequently, the Tribunal upheld the decision allowing the refund claim and dismissed the Revenue's appeal. en-us Tue, 01 Apr 2014 00:00:00 +0530 Sat, 03 Jan 2015 09:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254924 The Tribunal ruled in favor of the respondent in a case concerning the time limitation for filing a refund claim under Section 11B of the Central Excise Act, 1944. The Tribunal determined that the refund claim was filed within the prescribed time limit, starting from the date when the issue was settled. Additionally, the Tribunal found that the respondent had successfully demonstrated that the duty paid was not passed on to the buyers, thereby overcoming the unjust enrichment bar. Consequently, the Tribunal upheld the decision allowing the refund claim and dismissed the Revenue's appeal. Case-Laws Central Excise Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254924