2003 (3) TMI 560 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai rejected the appellant's refund claim for the period October 1975 to November 1980 due to time bar and unjust enrichment. The claim was related to deducting the value of metal containers from the assessable value of the final product. The appeal was dismissed as the claim was filed after the time limit and lacked evidence to prove unjust enrichment. The appellant's protest letter did not address the disputed issue, leading to the rejection of the appeal.