https://www.taxtmi.com/caselaws?id=356924 The court dismissed the appeal and upheld that the bar of Section 11B of the Central Excise Act did not apply in this case. The decision favored the assessee, emphasizing the specific circumstances, discrepancies found, settlement by the Settlement Commission, and the interpretation of relevant sections of the Act. The court found no evidence supporting unjust enrichment in the case, leading to the judgment in favor of the assessee. en-us Tue, 06 Mar 2018 00:00:00 +0530 Wed, 27 Jun 2018 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356924 The court dismissed the appeal and upheld that the bar of Section 11B of the Central Excise Act did not apply in this case. The decision favored the assessee, emphasizing the specific circumstances, discrepancies found, settlement by the Settlement Commission, and the interpretation of relevant sections of the Act. The court found no evidence supporting unjust enrichment in the case, leading to the judgment in favor of the assessee. Case-Laws Central Excise Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356924