https://www.taxtmi.com/caselaws?id=769372 CESTAT Chennai dismissed the appeal for refund of NCCD amount paid through CENVAT credit utilization. The tribunal held the refund claim was time-barred under Section 11B of Central Excise Act, 1944, as application was filed beyond the prescribed one-year limitation period. Additionally, the appellant had passed on the NCCD burden to customers through invoices, making refund impermissible under unjust enrichment principles. The authority's rejection of refund claim was upheld based on both limitation and unjust enrichment grounds. en-us Wed, 23 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 09:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769372 CESTAT Chennai dismissed the appeal for refund of NCCD amount paid through CENVAT credit utilization. The tribunal held the refund claim was time-barred under Section 11B of Central Excise Act, 1944, as application was filed beyond the prescribed one-year limitation period. Additionally, the appellant had passed on the NCCD burden to customers through invoices, making refund impermissible under unjust enrichment principles. The authority's rejection of refund claim was upheld based on both limitation and unjust enrichment grounds. Case-Laws Central Excise Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769372