2016 (2) TMI 1149 - HC - Central Excise

High Court decides on unjust enrichment in refund case, considers authority's assessment, assessee's entitlement

The High Court of Bombay held that the appeal raised substantial questions of law concerning unjust enrichment in a refund case. The court considered the ... Summary order. Appeal admitted and substantial questions of law framed for consideration: (a) Whether the CESTAT was right in holding that the adjudicating authority would not have considered the issue of bar of unjust enrichment when the CESTAT vide earlier order dated 29.12.2004 had remanded the matter only to consider the documents produced by the assessee to ascertain their entitlement of refund; and (b) Whether the CESTAT was right in holding that bar of unjust enrichment is not applicable to the facts and circumstances of the present case and the assessee is entitled to refund. The High Court of Bombay heard an appeal regarding substantial questions of law related to unjust enrichment in a case for refund. The appeal raised questions about the consideration of unjust enrichment by the adjudicating authority and the entitlement of the assessee for refund. The Respondent waived service.