https://www.taxtmi.com/caselaws?id=298414 The Member (J) found the refund claim not time-barred, filed within the required timeframe from the Tribunal's order receipt. Unjust enrichment claim was refuted; failure to carry forward refund amount in subsequent balance sheet did not indicate unjust enrichment. Emphasized passing duty incidence to another party is crucial in unjust enrichment cases. Impugned order set aside, appeals remanded for adjudicating authority to decide refund issue related to unjust enrichment. Appeals allowed for remand. en-us Fri, 22 Feb 2019 00:00:00 +0530 Mon, 01 Nov 2021 07:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298414 The Member (J) found the refund claim not time-barred, filed within the required timeframe from the Tribunal's order receipt. Unjust enrichment claim was refuted; failure to carry forward refund amount in subsequent balance sheet did not indicate unjust enrichment. Emphasized passing duty incidence to another party is crucial in unjust enrichment cases. Impugned order set aside, appeals remanded for adjudicating authority to decide refund issue related to unjust enrichment. Appeals allowed for remand. Case-Laws Central Excise Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298414