https://www.taxtmi.com/caselaws?id=777638 Excise refund claims under section 11B must be made within the prescribed limitation period, and relief obtained by another assessee does not extend or revive a finalised claim. A claimant must comply with the statutory refund framework in its own case, and refund is also barred where unjust enrichment applies and the duty burden has been passed on. On these principles, the refund claim was held time-barred and not maintainable. en-us Mon, 01 Sep 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777638 Excise refund claims under section 11B must be made within the prescribed limitation period, and relief obtained by another assessee does not extend or revive a finalised claim. A claimant must comply with the statutory refund framework in its own case, and refund is also barred where unjust enrichment applies and the duty burden has been passed on. On these principles, the refund claim was held time-barred and not maintainable. Case-Laws Service Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777638