https://www.taxtmi.com/caselaws?id=193263 The Tribunal dismissed the Revenue's appeal on the limitation aspect, holding that the initial refund application was within the limitation period under Section 11B of the Central Excise Act. Additionally, the Tribunal allowed the assessee's appeal on the doctrine of unjust enrichment, determining that the duty had not been passed on to buyers and was borne by the assessee. Consequently, the appeals were disposed of in favor of the assessee. en-us Fri, 29 Jul 2016 00:00:00 +0530 Tue, 01 Aug 2017 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193263 The Tribunal dismissed the Revenue's appeal on the limitation aspect, holding that the initial refund application was within the limitation period under Section 11B of the Central Excise Act. Additionally, the Tribunal allowed the assessee's appeal on the doctrine of unjust enrichment, determining that the duty had not been passed on to buyers and was borne by the assessee. Consequently, the appeals were disposed of in favor of the assessee. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193263