2023 (1) TMI 1042

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..... barred by limitation under Section 11B of the Central Excise Act - unjust enrichment - HELD THAT:- The Court Below has erred in rejecting the refund claim on ground of limitation, as evidently, the court below has failed to take notice of the transitory provisions under the CGST Act. The refund claim is not barred by limitation. Accordingly, this appeal is allowed and the impunged order is se .....

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..... of Rs.31,82,894/-, and the amount of Rs.6,18,198/- deposited during investigation was appropriated, with imposition of equal amount of penalty and interest. Thereafter, the appellant was successful in appeal before this Tribunal and vide Final Order No.A-51676-51678/2018- (SM) dated 4.5.2018, this Tribunal had allowed the appeal. Thereafter, the appellant filed an application for refund on 27.05. .....

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..... sessment etc. for the period prior to 30.06.2017 has been saved. Further, Transitory Provisions under Section 142 (3) (5) provides that, any refund arising on or after 1.7.2017 under the repealed Act, the refund shall be allowed in cash and the Limitation Provisions under Section 11 B shall not be applicable, Save and Accept the provisions of the unjust enrichment. Accordingly, he prays for allo .....

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