https://www.taxtmi.com/caselaws?id=445268 The case involved the appellant's claim for a refund of central excise duties paid on stock manufactured before a specified date, following an exemption notification. The original authority rejected the refund due to a lack of documentation and the principle of unjust enrichment. The appellate authority questioned the limitation period for refund eligibility but found that goods produced before the levy were non-dutiable. Consequently, the appellant's eligibility for a refund was established, and the refund application was remanded for fresh processing to address documentation and unjust enrichment requirements. en-us Wed, 01 Nov 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445268 The case involved the appellant's claim for a refund of central excise duties paid on stock manufactured before a specified date, following an exemption notification. The original authority rejected the refund due to a lack of documentation and the principle of unjust enrichment. The appellate authority questioned the limitation period for refund eligibility but found that goods produced before the levy were non-dutiable. Consequently, the appellant's eligibility for a refund was established, and the refund application was remanded for fresh processing to address documentation and unjust enrichment requirements. Case-Laws Central Excise Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445268