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2018 (10) TMI 816 - CESTAT MUMBAIRefund of duty paid - time limitation - unjust enrichment - Held that:- Since pursuant to the favorable adjudication order dated 24.12.2010 passed by the Additional Commissioner of Central Excise, the appellant had filed the refund claim on 25.02.2011, such claim application, in my considered opinion, cannot be rejected on the ground that the same is barred by limitation of time - refund application having been filed well within the prescribed time limit provided under the statute, the same is maintainable for consideration of the refund benefit. Unjust enrichment - Held that:- The documents available in the case records satisfies the requirements of the proviso attached to sub-section (2) of Section 11B of the Act that the incidence of excise duty as per the refund application, has not been passed on by the appellant to any other person and such incidence has all along been borne by it. Therefore, the refund application will not be hit by doctrine of unjust enrichment. Refund allowed - appeal allowed - decided in favor of appellant.
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