Refund/rebate claims — Speaking order required on time-bar and unjust enrichment — Instructions therefor

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Full Text of the Document

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....2009 It is observed that the Orders-in-Original in respect of refund or rebate claims, issued by the Deputy/Assistant Commissioners of Central Excise Divisions and Deputy/Assistant Commissioner of Customs, ICD, EPIP, are mostly silent about the impact of unjust enrichment as well as time-bar factors as laid down in Section 11B of Central Excise Act, 1944 (applicable for Service Tax also) and Sect....