https://www.taxtmi.com/caselaws?id=394564 The Tribunal ruled that the reversal of cenvat credit for goods supplied to the Navy does not constitute duty payment, rendering Section 11B's time limitation inapplicable. Consequently, the rejection of the refund claim based on time limitation was overturned. The Commissioner (Appeals) was instructed to reassess unjust enrichment, requiring proof that the duty burden was not transferred to others. The appeal was allowed, granting consequential relief concerning the limitation issue. en-us Fri, 21 Feb 2020 00:00:00 +0530 Wed, 06 Nov 2024 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394564 The Tribunal ruled that the reversal of cenvat credit for goods supplied to the Navy does not constitute duty payment, rendering Section 11B's time limitation inapplicable. Consequently, the rejection of the refund claim based on time limitation was overturned. The Commissioner (Appeals) was instructed to reassess unjust enrichment, requiring proof that the duty burden was not transferred to others. The appeal was allowed, granting consequential relief concerning the limitation issue. Case-Laws Central Excise Fri, 21 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394564