https://www.taxtmi.com/caselaws?id=328444 The Tribunal upheld the refund claim, ruling that it was not barred by limitation as it was filed within the statutory period. The case found no unjust enrichment as the duty payment was not recoverable from any other entity. Additionally, interest was granted to the respondent in accordance with the law. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner (Appeals)'s decision. en-us Tue, 03 May 2016 00:00:00 +0530 Mon, 14 Nov 2016 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328444 The Tribunal upheld the refund claim, ruling that it was not barred by limitation as it was filed within the statutory period. The case found no unjust enrichment as the duty payment was not recoverable from any other entity. Additionally, interest was granted to the respondent in accordance with the law. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner (Appeals)'s decision. Case-Laws Central Excise Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328444