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2009 (11) TMI 469 - AT - Central ExciseRefund- Limitation and unjust enrichment - Revenue has come in appeal against the Order-in-Appeal dated 15-2-2006 passed by the ld. Commissioner (Appeals) deciding two refund claims of Rs. 45,65,419/- and Rs. 92,28,482/- relating to two different periods on the ground of limitation as well as bar of unjust enrichment. Revenue contending that refund claim hit by time limit as protest ended when order in appeal passed. Held that - Limitation begins when lis ends and time limit to be counted from 15.4.2005 when matter decided by Supreme Court. Impugned amount shown as receivables in accounts. Impugned order ruling out unjust enrichment sustainable. Appeal dismissed.
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