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<h1>Application for Rectification of Mistake Rejected; Remanded for Refund Assessment based on Unjust Enrichment</h1> <h3>JAI FORGINGS & STAMPINGS PVT. LTD. Versus COMMR. OF C. EX., PANCHKULA</h3> JAI FORGINGS & STAMPINGS PVT. LTD. Versus COMMR. OF C. EX., PANCHKULA - 2006 (202) E.L.T. 289 (Tri. - Del.) The application for rectification of mistake was rejected by the Appellate Tribunal CESTAT, NEW DELHI. The matter was remanded to the Adjudicating Authority to examine the refund claim with reference to the principles of unjust enrichment. The remand is not considered a mistake as it is required by law before sanctioning a refund.