https://www.taxtmi.com/caselaws?id=41394 The court directed the respondents to refund the Excise Duty amount of Rs. 17,72,048.75 to the petitioner within two months. The court rejected arguments on exhaustion of appeal remedies, unjust enrichment, and the limitation period under Section 11B, allowing the refund despite statutory limitations. The court also denied an oral application for a certificate under Article 133(1)(a) for involving a substantial question of law of general importance. en-us Wed, 27 Apr 1983 00:00:00 +0530 Wed, 02 Jun 2010 17:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41394 The court directed the respondents to refund the Excise Duty amount of Rs. 17,72,048.75 to the petitioner within two months. The court rejected arguments on exhaustion of appeal remedies, unjust enrichment, and the limitation period under Section 11B, allowing the refund despite statutory limitations. The court also denied an oral application for a certificate under Article 133(1)(a) for involving a substantial question of law of general importance. Case-Laws Central Excise Wed, 27 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41394