https://www.taxtmi.com/caselaws?id=295100 The Tribunal upheld the rejection of a refund claim by the Commissioner of Central Excise (Appeal) Chandigarh II, citing the claim was filed beyond the limitation period specified under Section 11B of the Central Excise Act, 1944. The appellants' argument of mistaken belief and unjust enrichment was dismissed, emphasizing that the statutory time limit cannot be extended. The Tribunal affirmed the rejection of the refund claim due to the failure to demonstrate non-passing of the tax burden to customers, based on legal provisions and precedents, ultimately dismissing the appeal. en-us Mon, 02 Mar 2020 00:00:00 +0530 Wed, 19 May 2021 08:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295100 The Tribunal upheld the rejection of a refund claim by the Commissioner of Central Excise (Appeal) Chandigarh II, citing the claim was filed beyond the limitation period specified under Section 11B of the Central Excise Act, 1944. The appellants' argument of mistaken belief and unjust enrichment was dismissed, emphasizing that the statutory time limit cannot be extended. The Tribunal affirmed the rejection of the refund claim due to the failure to demonstrate non-passing of the tax burden to customers, based on legal provisions and precedents, ultimately dismissing the appeal. Case-Laws Service Tax Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295100