https://www.taxtmi.com/caselaws?id=53898 Refund of excise duty on captively consumed goods remains subject to the doctrine of unjust enrichment, so non-sale consumption does not by itself defeat that bar. Refund claims must also satisfy Section 11B limitation, and where no provisional assessment under Rule 9B exists, belated claims are time-barred. The stated legal position treats limitation as a pure question of law capable of being raised at the review stage. On that basis, the refund claims were rejected on both unjust enrichment and limitation, and the revenue position prevailed. en-us Fri, 25 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 17:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53898 Refund of excise duty on captively consumed goods remains subject to the doctrine of unjust enrichment, so non-sale consumption does not by itself defeat that bar. Refund claims must also satisfy Section 11B limitation, and where no provisional assessment under Rule 9B exists, belated claims are time-barred. The stated legal position treats limitation as a pure question of law capable of being raised at the review stage. On that basis, the refund claims were rejected on both unjust enrichment and limitation, and the revenue position prevailed. Case-Laws Central Excise Fri, 25 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53898