Refund of excess duty paid - rejection on the ground of time bar ...
Refund Rejected: Excess Duty Claim Denied Due to Time Bar and Unjust Enrichment u/s 11B.
March 25, 2019
Case Laws Central Excise AT
Refund of excess duty paid - rejection on the ground of time bar and unjust enrichment - There is no provision other than Section 11B for the assessee to claim refund whether it is paid using cash or by debiting CENVAT account.
View Source