https://www.taxtmi.com/caselaws?id=336675 The Tribunal in the case of M/s. Specetech Equipment & Structurals Pvt. Ltd. ruled in favor of the appellant, emphasizing that the time bar for filing a refund claim under Section 11B of the Central Excise Act did not apply in the scenario of double payment of duty through Cenvat and PLA. The Tribunal held that the double payment constituted an account adjustment, making the appellant eligible for re-credit of the duty paid earlier. The application of unjust enrichment principles was also considered, leading to the rejection of the time-barred refund claim and granting consequential relief to the appellant. en-us Wed, 27 Apr 2016 00:00:00 +0530 Tue, 27 Dec 2016 18:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336675 The Tribunal in the case of M/s. Specetech Equipment & Structurals Pvt. Ltd. ruled in favor of the appellant, emphasizing that the time bar for filing a refund claim under Section 11B of the Central Excise Act did not apply in the scenario of double payment of duty through Cenvat and PLA. The Tribunal held that the double payment constituted an account adjustment, making the appellant eligible for re-credit of the duty paid earlier. The application of unjust enrichment principles was also considered, leading to the rejection of the time-barred refund claim and granting consequential relief to the appellant. Case-Laws Central Excise Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336675