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2011 (5) TMI 783 - CESTAT, MUMBAIRefund – time bar - refund claim for the period from April, 1987 to Feb, 1994 was filed in November 1996 - Commissioner (Appeals) while holding that the refund is admissible on merit as the same is not time barred for the reason that duty has been paid by M/s. ICL under protest and credited the sanctioned refund amount to the Consumer Welfare Fund on the ground that will be bar of unjust enrichment - Held that the Commissioner (Appeals) findings that the refund claim filed by the appellant is not hit by time bar is not correct, the findings of the Commissioner (Appeals) on this point is set aside since the refund claim is time barred, Revenue's appeal is allowed, Cross Objection filed by the Revenue is also stands disposed of
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