https://www.taxtmi.com/caselaws?id=370800 The Tribunal held that the refund claim was governed by Section 11B of the Central Excise Act, 1944, and the principle of unjust enrichment applied. The appeal was dismissed, affirming that the refund could only be granted after ensuring the incidence of refund had not been passed on to another party. The Tribunal emphasized adherence to statutory limitations and upheld the Commissioner (Appeals) order, remanding the matter for verification. The decision was pronounced on 20/11/2018. en-us Tue, 20 Nov 2018 00:00:00 +0530 Sat, 24 Nov 2018 07:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370800 The Tribunal held that the refund claim was governed by Section 11B of the Central Excise Act, 1944, and the principle of unjust enrichment applied. The appeal was dismissed, affirming that the refund could only be granted after ensuring the incidence of refund had not been passed on to another party. The Tribunal emphasized adherence to statutory limitations and upheld the Commissioner (Appeals) order, remanding the matter for verification. The decision was pronounced on 20/11/2018. Case-Laws Central Excise Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370800