https://www.taxtmi.com/caselaws?id=350394 The Tribunal held that the appellant's refund claim was time-barred under Section 11B of the Central Excise Act as it was filed after the one-year limitation period from the relevant date. Additionally, the doctrine of unjust enrichment applied as the appellant failed to prove that the duty incidence had not been passed on to others. Consequently, the Tribunal upheld the decision rejecting the refund claim, dismissing the appeal. en-us Fri, 22 Sep 2017 00:00:00 +0530 Tue, 05 Dec 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350394 The Tribunal held that the appellant's refund claim was time-barred under Section 11B of the Central Excise Act as it was filed after the one-year limitation period from the relevant date. Additionally, the doctrine of unjust enrichment applied as the appellant failed to prove that the duty incidence had not been passed on to others. Consequently, the Tribunal upheld the decision rejecting the refund claim, dismissing the appeal. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350394