Bombay High Court Allows Department's Appeal in Central Excise Refund Case — Limitation Period Under Section 11B Is Mandatory and Unjust Enrichment Applies to Pre-deposit Refunds. The court held that the one-year limitation for refund claims cannot be extended and the claimant must prove no passing of duty burden....
The case involves two connected matters: an appeal by the Commissioner of CGST & Central Excise, Thane Rural, against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowi...
