https://www.taxtmi.com/caselaws?id=322 The Tribunal upheld the rejection of refund claims filed by Public Sector Undertakings for duty paid under protest, ruling them time-barred under Section 11B of the Central Excise Act. Despite arguments based on a prior Supreme Court judgment, a subsequent decision clarified that the limitation period applies to buyers as well. Emphasizing the distinction between manufacturer and buyer rights in refund claims, the Tribunal dismissed the appeals, citing adherence to Section 11B's prescribed limitation period from the date of purchase. The issue of unjust enrichment was not addressed due to the time-barred nature of the claims. en-us Mon, 08 Aug 2005 00:00:00 +0530 Sun, 13 Apr 2008 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=322 The Tribunal upheld the rejection of refund claims filed by Public Sector Undertakings for duty paid under protest, ruling them time-barred under Section 11B of the Central Excise Act. Despite arguments based on a prior Supreme Court judgment, a subsequent decision clarified that the limitation period applies to buyers as well. Emphasizing the distinction between manufacturer and buyer rights in refund claims, the Tribunal dismissed the appeals, citing adherence to Section 11B's prescribed limitation period from the date of purchase. The issue of unjust enrichment was not addressed due to the time-barred nature of the claims. Case-Laws Central Excise Mon, 08 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=322