1998 (4) TMI 324 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed a refund claim for a certain period, ruling that a letter of protest to the Collector made the claim within time. The Revenue's appeal was dismissed as the letter was considered valid, being within the jurisdiction of the concerned Collector. The Tribunal also mentioned the need for the respondents to prove no unjust enrichment for the refund claim under Section 11B.