State of Haryana vs CCE
Refund claim by purchaser: Purchases taken place when there was no provision to claim refund by purchaser in respect of excisable goods-Refund claim not filed within the time limit prescribed, Right to seek refund only when application therefor filed, Appeal dismissed-The tribunal had granted refund in respect of penalty but declined to order grant of refund of duty by applying the principle of unjust enrichment hol [LexDoc Id : 393911]
