https://www.taxtmi.com/caselaws?id=193538 The case involved a dispute over the refund of duty to the Respondents, stemming from the denial of proforma credit of duty paid on inputs. The Collector (Appeals) allowed the refund, emphasizing adherence to statutory provisions over the Doctrine of Unjust Enrichment. The Appellate Tribunal ruled that the time limit for refund under Section 11B did not apply in this instance. The Apex Court highlighted the prevention of abuse of court orders in avoiding duty payment. The matter was remanded for further examination regarding passing on duty to customers, with directions for subsequent proceedings. en-us Fri, 26 Feb 1999 00:00:00 +0530 Fri, 04 Aug 2017 15:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193538 The case involved a dispute over the refund of duty to the Respondents, stemming from the denial of proforma credit of duty paid on inputs. The Collector (Appeals) allowed the refund, emphasizing adherence to statutory provisions over the Doctrine of Unjust Enrichment. The Appellate Tribunal ruled that the time limit for refund under Section 11B did not apply in this instance. The Apex Court highlighted the prevention of abuse of court orders in avoiding duty payment. The matter was remanded for further examination regarding passing on duty to customers, with directions for subsequent proceedings. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193538