https://www.taxtmi.com/caselaws?id=337082 The Tribunal held that the original refund claim filed in 2002 was within the prescribed time limit under Section 11B of the Central Excise Act. The rejection of the claim as time-barred in 2005 was deemed unreasonable, as other issues like merit or unjust enrichment were not addressed. The matter was remanded for fresh disposal, instructing the adjudicating authority to consider the demand case's status and provide a personal hearing to the appellant. The authority was directed to resolve the matter within three months. en-us Tue, 25 Oct 2016 00:00:00 +0530 Fri, 17 Nov 2017 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337082 The Tribunal held that the original refund claim filed in 2002 was within the prescribed time limit under Section 11B of the Central Excise Act. The rejection of the claim as time-barred in 2005 was deemed unreasonable, as other issues like merit or unjust enrichment were not addressed. The matter was remanded for fresh disposal, instructing the adjudicating authority to consider the demand case's status and provide a personal hearing to the appellant. The authority was directed to resolve the matter within three months. Case-Laws Central Excise Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337082