2003 (8) TMI 343 - AT - Central Excise

Summary

The Department appealed against the Commissioner (Appeals) decision to allow a refund claim of Rs. 26,719 for excess Central Excise duty paid. The original authority rejected the claim due to limitation and unjust enrichment, but the first appellate authority approved it. The Department's appeal was dismissed as the refund claim was filed within the prescribed time limit under Section 11-B of the Central Excise Act. The Tribunal upheld the Commissioner (Appeals) decision based on the provisional nature of duty payment until the price lists were finalized.