https://www.taxtmi.com/caselaws?id=358500 The tribunal ruled in favor of the appellant regarding the time bar on the refund claim, holding that the claim was not time-barred as the final value could only be determined upon submission of CAS-4, and the claim was filed within the stipulated period. However, the tribunal remanded the case for further examination on the issue of unjust enrichment to determine whether the excess duty paid was passed on to any other person, emphasizing the need to verify the commercial transactions and the company's overall balance sheet. en-us Thu, 22 Mar 2018 00:00:00 +0530 Thu, 11 Apr 2019 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358500 The tribunal ruled in favor of the appellant regarding the time bar on the refund claim, holding that the claim was not time-barred as the final value could only be determined upon submission of CAS-4, and the claim was filed within the stipulated period. However, the tribunal remanded the case for further examination on the issue of unjust enrichment to determine whether the excess duty paid was passed on to any other person, emphasizing the need to verify the commercial transactions and the company's overall balance sheet. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358500