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Central Excise - Highlights / Catch Notes

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Refund claim - Period of limitation - claim was filed on ...

Central Excise

June 3, 2016

Refund claim - Period of limitation - claim was filed on 29.07.2004 which was returned on the ground of pre-mature inasmuch as investigation about the valuation work was still going on, accordingly, appellant resubmitted their claim on 28.10.2005 - refund allowed - Provision of unjust enrichment not applicable where the amount is deposited during the investigation - AT

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