Refund Rejected: Excess Duty Claim Denied Due to Time Bar and Unjust Enrichment u/s 11B.
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....Refund of excess duty paid - rejection on the ground of time bar and unjust enrichment - There is no provision other than Section 11B for the assessee to claim refund whether it is paid using cash or by debiting CENVAT account.....


TaxTMI