2000 (5) TMI 229 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the Commissioner of Central Excise (Appeals) Allahabad's decision regarding a refund claim for Central Excise duty paid on Honing Machines supplied to Ordnance Factories. The Tribunal ruled that the refund claim filed within six months of the date of payment of duty via a supplementary invoice is not time-barred, and is subject to the provision of unjust enrichment under Section 11B of the Central Excise Act, 1944. The Revenue's appeal was rejected.