2001 (12) TMI 2

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....claim was filed in terms of Section 11B of the Central Excise Act as that provision of the Central Excise Act had been made applicable to refund application of Service Tax payments also. 2. We have perused the records and heard both sides. 3. There is no dispute that part of the refund application was beyond the time stipulated in Section 11B and only payment made in October and January would be....

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....e present case, part of the claim was filed beyond the time limit as stipulated in Section 11B. Therefore, that part of the order cannot be faulted. The claim which was within the time limit was rejected on the ground of unjust enrichment. The law on this subject is that if the amount had been passed on, a refund would only benefit the claiment in an unjust manner. Such refund is not permissible. ....