1999 (2) TMI 190 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard appeals by M/s. General Engineering Works regarding inspection charges. The Tribunal allowed the appeals and ruled that the time limit under Section 11B does not apply when appeals are pending. Refund claims must be examined for unjust enrichment as per amended Section 11B. One appeal was dismissed due to unjust enrichment, while others were remanded for further examination.