https://www.taxtmi.com/caselaws?id=264412 Refund claims under the Central Excise Act were tested against Section 11B limitation and unjust enrichment. For the first claim, the Tribunal held that self-assessment did not amount to provisional assessment in the absence of a formal Rule 9B order, so Section 11B applied; the claim was time-barred, although the record did not support the Revenue's unjust enrichment objection. For the second claim, the relevant date was the actual date of duty payment, not clearance, and the application was filed within one year of those payments, so the claim was within limitation. The result was a mixed outcome, with only the later refund surviving. en-us Thu, 23 Apr 2015 00:00:00 +0530 Fri, 12 Feb 2016 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264412 Refund claims under the Central Excise Act were tested against Section 11B limitation and unjust enrichment. For the first claim, the Tribunal held that self-assessment did not amount to provisional assessment in the absence of a formal Rule 9B order, so Section 11B applied; the claim was time-barred, although the record did not support the Revenue's unjust enrichment objection. For the second claim, the relevant date was the actual date of duty payment, not clearance, and the application was filed within one year of those payments, so the claim was within limitation. The result was a mixed outcome, with only the later refund surviving. Case-Laws Central Excise Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264412