Unjust enrichment in compounded levy refund claims referred to Larger Bench to resolve conflicting Tribunal views.

Conflicting Tribunal decisions on whether the doctrine of unjust enrichment applies to refund claims under the compounded levy scheme led to no final adjudication on the refund issue. The matter was directed to be placed before the Hon'ble President for constitution of a Larger Bench to resolve the divergence in Tribunal views. The operative effect is that the refund question remains open pending authoritative determination by the Larger Bench.

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Outcome: The matter was not finally adjudicated on the refund issue and was directed to be placed before the Hon'ble President for constitution of a Larger Bench to resolve the conflict in Tribunal decisions on the applicability of unjust enrichment to refund claims under the compounded levy scheme.

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