https://www.taxtmi.com/caselaws?id=333436 The appellant's refund claim for the period April 1994 to September 1996 was rejected due to late filing beyond the limitation period under the Central Excise Act. However, the refund claim for the period 29.9.1996 to 24.10.1996 was accepted by the Tribunal based on evidence provided by a Chartered Accountant, refuting the unjust enrichment allegation. The Tribunal emphasized the importance of timely filing refund claims and providing concrete evidence to support such claims, ultimately ruling in favor of the appellant for the latter period. en-us Tue, 26 Jul 2016 00:00:00 +0530 Thu, 13 Oct 2016 15:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333436 The appellant's refund claim for the period April 1994 to September 1996 was rejected due to late filing beyond the limitation period under the Central Excise Act. However, the refund claim for the period 29.9.1996 to 24.10.1996 was accepted by the Tribunal based on evidence provided by a Chartered Accountant, refuting the unjust enrichment allegation. The Tribunal emphasized the importance of timely filing refund claims and providing concrete evidence to support such claims, ultimately ruling in favor of the appellant for the latter period. Case-Laws Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333436