Unjust enrichment: refunds cannot be denied solely because claimant may receive fortuitous benefit; claims to be adjudicated per law. The Board reiterates that authorities lack any statutory power under the Central Excise & Salt Act, 1944 or rules to reject refund claims merely because ... Summary
Unjust enrichment: refunds cannot be denied solely because claimant may receive fortuitous benefit; claims to be adjudicated per law.
The Board reiterates that authorities lack any statutory power under the Central Excise & Salt Act, 1944 or rules to reject refund claims merely because allowing the refund would give a fortuitous benefit or undue enrichment to the manufacturer; pending refund cases must be decided in line with the earlier instruction dated 10-8-1981 and related telexes.
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