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<h1>Appellate tribunal remands case for unjust enrichment examination in refund disputes</h1> The New Delhi appellate tribunal remanded the case to the Assistant Commissioner to further examine the applicability of the doctrine of unjust enrichment ... Refund - Unjust enrichment The appellate tribunal in New Delhi considered the applicability of the doctrine of unjust enrichment in cases where refunds have been paid to the assessees. The tribunal decided to remand the case to the Assistant Commissioner for further examination based on the Supreme Court's rulings on unjust enrichment.