https://www.taxtmi.com/caselaws?id=51691 The Tribunal allowed the appellant's appeal on the recovery of set-off of duty, citing time bar limitations. The refund claim based on unjust enrichment was rejected, but the appellant argued that it was deposited during the appeal and unjust enrichment provisions should not apply. The appellant's interpretation of Section 11B(2) was supported by previous tribunal decisions, challenging the authorities' rejection of the refund claim. Relying on past tribunal decisions, the Tribunal set aside the impugned order and allowed the appeal with consequential relief, disagreeing with the Commissioner (Appeals) on the applicability of a Supreme Court ruling. en-us Tue, 29 Jan 2002 00:00:00 +0530 Mon, 27 Sep 2010 16:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51691 The Tribunal allowed the appellant's appeal on the recovery of set-off of duty, citing time bar limitations. The refund claim based on unjust enrichment was rejected, but the appellant argued that it was deposited during the appeal and unjust enrichment provisions should not apply. The appellant's interpretation of Section 11B(2) was supported by previous tribunal decisions, challenging the authorities' rejection of the refund claim. Relying on past tribunal decisions, the Tribunal set aside the impugned order and allowed the appeal with consequential relief, disagreeing with the Commissioner (Appeals) on the applicability of a Supreme Court ruling. Case-Laws Central Excise Tue, 29 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51691