Refund Claim Denied: Late Filing and Unjust Enrichment Cited; Not Recorded as Claims Receivable in Books of Account.

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....Refund - amount due was not reflected in the books of account as claims receivable - refund claim was filed about 3 years after the decision of the Tribunal and more than 5 years after the payment of duty - refund not allowed on the ground of period of limitation as well as unjust enrichment - AT....