https://www.taxtmi.com/caselaws?id=422302 The Tribunal set aside the Commissioner's decision to reject a refund claim under Section 11B of the Central Excise Act, allowing the appellant's appeal. The appellant, a 100% EOU, had deposited an amount as a bank guarantee in 2003 and 2004, which was later claimed as a refund in 2019. The Tribunal held that the deposited amount was not duty and therefore not subject to the time limit under Section 11B. The appellant was granted the refund amount with interest, emphasizing the Department's retention of the amount would lead to unjust enrichment. en-us Fri, 08 Apr 2022 00:00:00 +0530 Fri, 13 May 2022 07:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422302 The Tribunal set aside the Commissioner's decision to reject a refund claim under Section 11B of the Central Excise Act, allowing the appellant's appeal. The appellant, a 100% EOU, had deposited an amount as a bank guarantee in 2003 and 2004, which was later claimed as a refund in 2019. The Tribunal held that the deposited amount was not duty and therefore not subject to the time limit under Section 11B. The appellant was granted the refund amount with interest, emphasizing the Department's retention of the amount would lead to unjust enrichment. Case-Laws Central Excise Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422302