https://www.taxtmi.com/caselaws?id=353461 The High Court upheld the Tribunal's decision, affirming that the assessee was entitled to the refunds claimed. The judgments emphasized that the limitation period under Section 11B should not bar refunds of taxes that were not legally payable, and that the assessee had provided adequate evidence to negate unjust enrichment. The appeal was disposed of in light of these legal principles and the monetary limits set by the Central Board of Excise and Customs for filing appeals. en-us Wed, 01 Nov 2017 00:00:00 +0530 Thu, 04 Jan 2018 21:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353461 The High Court upheld the Tribunal's decision, affirming that the assessee was entitled to the refunds claimed. The judgments emphasized that the limitation period under Section 11B should not bar refunds of taxes that were not legally payable, and that the assessee had provided adequate evidence to negate unjust enrichment. The appeal was disposed of in light of these legal principles and the monetary limits set by the Central Board of Excise and Customs for filing appeals. Case-Laws Service Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353461