https://www.taxtmi.com/caselaws?id=442063 The Tribunal upheld the Commissioner (Appeals) decision granting the refund to the Respondent under Section 11D(2) of the Act. It was determined that the Respondent had borne the duty burden, and the refund claim was not time-barred as it was filed within the specified period. The Tribunal emphasized that the Adjudicating Authority cannot reject the refund claim based on unjust enrichment without proper adjudication. Therefore, the appeal by the Revenue was dismissed, affirming the entitlement of the Respondent to the refund. en-us Thu, 10 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 08:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442063 The Tribunal upheld the Commissioner (Appeals) decision granting the refund to the Respondent under Section 11D(2) of the Act. It was determined that the Respondent had borne the duty burden, and the refund claim was not time-barred as it was filed within the specified period. The Tribunal emphasized that the Adjudicating Authority cannot reject the refund claim based on unjust enrichment without proper adjudication. Therefore, the appeal by the Revenue was dismissed, affirming the entitlement of the Respondent to the refund. Case-Laws Central Excise Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442063