Refund claim - Period of limitation - claim was filed on ...
Refund Claim Allowed After Valuation Investigation; Unjust Enrichment Provision Not Applicable Due to Deposit Timing.
June 3, 2016
Case Laws Central Excise AT
Refund claim - Period of limitation - claim was filed on 29.07.2004 which was returned on the ground of pre-mature inasmuch as investigation about the valuation work was still going on, accordingly, appellant resubmitted their claim on 28.10.2005 - refund allowed - Provision of unjust enrichment not applicable where the amount is deposited during the investigation - AT
View Source