https://www.taxtmi.com/caselaws?id=432218 The Tribunal allowed the appeal filed by M/s. Oriental Insurance Company Limited, holding that their refund claim of Rs. 71,88,514/- was filed within the permissible time limit under section 11B of the Central Excise Act. The Tribunal determined that the relevant date for filing the claim was the date of the appellate authority's order, not the date of final assessment. Additionally, the Tribunal found that the principle of unjust enrichment did not apply as the excess tax paid was not passed on to customers. As a result, the appellant was entitled to the refund amount with interest, and the appeal was allowed. en-us Thu, 15 Dec 2022 00:00:00 +0530 Sat, 31 Dec 2022 08:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432218 The Tribunal allowed the appeal filed by M/s. Oriental Insurance Company Limited, holding that their refund claim of Rs. 71,88,514/- was filed within the permissible time limit under section 11B of the Central Excise Act. The Tribunal determined that the relevant date for filing the claim was the date of the appellate authority's order, not the date of final assessment. Additionally, the Tribunal found that the principle of unjust enrichment did not apply as the excess tax paid was not passed on to customers. As a result, the appellant was entitled to the refund amount with interest, and the appeal was allowed. Case-Laws Service Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432218