Unjust enrichment: refund claims must be examined on merits and time bar with specific reasons before rejection. Adjudicating officers must examine refund claims sequentially and issue speaking orders addressing: (i) the merits of the refund claim, (ii) the time bar or limitation aspect, and (iii) the question of unjust enrichment, recording specific reasons on each aspect; rejection should not rest solely on unjust enrichment to avoid appellate remands and delay.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Unjust enrichment: refund claims must be examined on merits and time bar with specific reasons before rejection.
Adjudicating officers must examine refund claims sequentially and issue speaking orders addressing: (i) the merits of the refund claim, (ii) the time bar or limitation aspect, and (iii) the question of unjust enrichment, recording specific reasons on each aspect; rejection should not rest solely on unjust enrichment to avoid appellate remands and delay.
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