Finality of refund entitlement bars later recovery or rejection based on a renewed unjust enrichment objection.

Refunds already sanctioned under orders that attained finality cannot be recovered or rejected later on the ground of unjust enrichment. The notes state that the absence of unjust enrichment had been determined in earlier proceedings, affirmed after dismissal of the Revenue's appeal. Credit notes returning the duty component to buyers and a Chartered Accountant's certificate supported that the duty incidence was not ultimately passed on. A subsequent contrary view could not reopen the concluded refund entitlement or sustain recovery in executory proceedings, as finality of litigation prevents repeated action on the same cause.

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Issues: Whether refunds already sanctioned pursuant to orders that attained finality could be recovered or rejected on the ground of unjust enrichment.

Analysis: The entitlement to refund, including the absence of unjust enrichment, had been determined in the assessee's earlier proceedings and that determination stood affirmed upon dismissal of the Revenue's appeal. The assessee had issued credit notes returning the duty component to buyers, and the Chartered Accountant's certificate supported that the incidence of duty had not ultimately been passed on. A subsequent view on unjust enrichment could not reopen a concluded refund entitlement or sustain recovery in executory proceedings. Finality of litigation precludes vexing a person twice on the same cause.

Conclusion: The recovery demand and rejection of the refunds on the ground of unjust enrichment were unsustainable; the issue was decided in favour of the assessee.

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