Section 11D and unjust enrichment in incentive schemes were referred for judicial determination without a merits ruling.

Retrospective operation of Section 11D and its effect on incentive notifications was not decided on merits; the Tribunal referred the question to the Allahabad High Court for determination whether Notifications Nos. 130/83-C.E. and 131/83-C.E. could continue despite the later statutory provision. Unjust enrichment was also left unresolved; the Tribunal referred the question whether Section 11D applies to Government incentive schemes permitting retention of the differential amount, particularly where duty had been collected from buyers and refunds were later claimed. Both issues were formally sent to the High Court for decision.

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Outcome: The matter was referred to the Hon'ble High Court on the questions of law arising from the applicability of Section 11D to the notified incentive scheme and the plea of unjust enrichment.

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