https://www.taxtmi.com/caselaws?id=33250 The Tribunal upheld the rejection of a refund claim by a PSU Unit, citing Section 11B of the Central Excise Act and the doctrine of unjust enrichment. The appeal was dismissed based on the time-bar issue, emphasizing the need for compliance with statutory provisions and departmental approval for refund claims, regardless of the reason for the refund. The decision reiterated the requirement to demonstrate non-passing of duty incidence and highlighted the significance of following legal principles and precedents in refund matters. en-us Tue, 12 Aug 2008 00:00:00 +0530 Wed, 03 Jun 2009 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33250 The Tribunal upheld the rejection of a refund claim by a PSU Unit, citing Section 11B of the Central Excise Act and the doctrine of unjust enrichment. The appeal was dismissed based on the time-bar issue, emphasizing the need for compliance with statutory provisions and departmental approval for refund claims, regardless of the reason for the refund. The decision reiterated the requirement to demonstrate non-passing of duty incidence and highlighted the significance of following legal principles and precedents in refund matters. Case-Laws Service Tax Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33250