High Court overturns ITAT decision, grants refund claim due to absence of unjust enrichment.

The High Court of Bombay allowed the appeal, overturning the decision of the Income Tax Appellate Tribunal and granting the refund claim of Rs. 15,33,713 due to the absence of unjust enrichment.

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The High Court of Bombay heard an appeal regarding the disallowance of a refund claim of Rs. 15,33,713 on the grounds of unjust enrichment by the Income Tax Appellate Tribunal. The appeal was admitted based on substantial questions of law. Mr. Mishra waived service for the respondent.

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