1998 (8) TMI 220 - AT - Central Excise

Summary

The appeal was against the rejection of the claim for refund of duty paid by the appellant on the ground of limitation and unjust enrichment. The duty was paid pending appeal before the Collector (Appeals). The Tribunal held that the time limit specified in Rule 11B would not apply in this situation. The appellant did not have to show that the duty incidence was not passed on as the ammonia was not cleared as such but used in the manufacture of other products. The appeal was allowed, and the impugned order was set aside.