2001 (12) TMI 121 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the rejection of a refund claim for Service Tax due to time bar and unjust enrichment. The claim was filed under Section 11B of the Central Excise Act, which applies to Service Tax refunds. Refund was denied as the tax had been collected and deposited by the party, leading to unjust enrichment. The Tribunal emphasized that statutory authorities must handle claims as per the relevant statute and cannot grant refunds that would unjustly benefit the claimant. The claim rejected for being beyond the time limit and for unjust enrichment. The Tribunal did not address the possibility of seeking relief under the Contract Act.