https://www.taxtmi.com/caselaws?id=393708 The Tribunal dismissed the appeal as the refund claim was time-barred under Section 11B of the Central Excise Act, 1944. The decision highlighted the importance of adhering to statutory time limits for refund claims, emphasizing that authorities lack jurisdiction to process refunds beyond these limits. Consequently, other issues such as the provision of documentary evidence and unjust enrichment were deemed irrelevant. The appeal was dismissed without costs. en-us Wed, 18 Mar 2020 00:00:00 +0530 Sat, 21 Mar 2020 11:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393708 The Tribunal dismissed the appeal as the refund claim was time-barred under Section 11B of the Central Excise Act, 1944. The decision highlighted the importance of adhering to statutory time limits for refund claims, emphasizing that authorities lack jurisdiction to process refunds beyond these limits. Consequently, other issues such as the provision of documentary evidence and unjust enrichment were deemed irrelevant. The appeal was dismissed without costs. Case-Laws Service Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393708