Refund claim time limitation and unjust enrichment issue dismissed due to delay in filing SLP and merits against challenge. Refund claim focused on limitation and unjust enrichment; the Department's challenge was reviewed on delay and merits. The tribunal found a substantial ...
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Refund claim time limitation and unjust enrichment issue dismissed due to delay in filing SLP and merits against challenge.
Refund claim focused on limitation and unjust enrichment; the Department's challenge was reviewed on delay and merits. The tribunal found a substantial delay in filing the Special Leave Petition and held that the departmental challenge to the High Court's order was unsustainable on merits, resulting in dismissal. The effect is that the refund claim contest was not permitted to proceed further due to both limitation-related procedural lapse and substantive failure of the challenge, precluding relief for the Department.
The Supreme Court dismissed the Special Leave Petition due to a delay of 175 days and the Department's improper challenge of the High Court order. No costs were imposed, and pending applications were disposed of.
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