https://www.taxtmi.com/caselaws?id=173299 Refund claims for October 1996 to December 1996 were time-barred under Section 11B because provisional assessment was not proved and the applications were filed beyond six months from duty payment. Refund claims for January 1997 to June 1997 were barred by unjust enrichment because the invoices did not separately disclose duty, the statutory presumption under Sections 12A and 12B operated, and the claimant produced no reliable evidence to show that the duty burden had not been passed on. The interest order could not survive once the refund itself was set aside, so it was also annulled. en-us Thu, 04 Nov 2010 00:00:00 +0530 Fri, 11 Sep 2015 18:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173299 Refund claims for October 1996 to December 1996 were time-barred under Section 11B because provisional assessment was not proved and the applications were filed beyond six months from duty payment. Refund claims for January 1997 to June 1997 were barred by unjust enrichment because the invoices did not separately disclose duty, the statutory presumption under Sections 12A and 12B operated, and the claimant produced no reliable evidence to show that the duty burden had not been passed on. The interest order could not survive once the refund itself was set aside, so it was also annulled. Case-Laws Central Excise Thu, 04 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173299