https://www.taxtmi.com/caselaws?id=369449 The Appellate Authority's order rejecting the refund claim based on limitation period and unjust enrichment was set aside. The appellant's refund claim for excess Central Excise duty paid within the statutory one-year period from the relevant date was deemed valid. Additionally, the appellant's actions in issuing a credit note to the buyer for the excess duty charged demonstrated the absence of unjust enrichment. The appeal was allowed, directing the refund of the excess duty amount to the Appellant with interest in accordance with the law. en-us Wed, 17 Oct 2018 00:00:00 +0530 Mon, 29 Oct 2018 07:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369449 The Appellate Authority's order rejecting the refund claim based on limitation period and unjust enrichment was set aside. The appellant's refund claim for excess Central Excise duty paid within the statutory one-year period from the relevant date was deemed valid. Additionally, the appellant's actions in issuing a credit note to the buyer for the excess duty charged demonstrated the absence of unjust enrichment. The appeal was allowed, directing the refund of the excess duty amount to the Appellant with interest in accordance with the law. Case-Laws Central Excise Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369449