1996 (4) TMI 260 - AT - Central Excise

Summary

The appeal is related to a refund of central excise duty paid by the appellants. The issue of time bar and unjust enrichment was raised. The Assistant Commissioner can consider the refund claim under Section 11B of the Act. The appellants failed to show that the duty burden was not passed on to the consumer. The appeal was dismissed. (Case: Appellate Tribunal CEGAT Mumbai, Citation: 1996 (4) TMI 260 - CEGAT Mumbai)