Application for Rectification of Mistake Rejected; Remanded for Refund Assessment based on Unjust Enrichment

The Appellate Tribunal CESTAT, NEW DELHI rejected the application for rectification of mistake. The matter was remanded to the Adjudicating Authority to assess the refund claim based on principles of unjust enrichment, as required by law before refund sanctioning.

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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.

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