https://www.taxtmi.com/caselaws?id=72350 The Tribunal dismissed the reference application challenging the correctness of its order and the applicability of the doctrine of unjust enrichment in refund claims under Section 11B of the Central Excises and Salt Act, 1944. Citing established legal principles from various judicial precedents, including the Supreme Court, the Tribunal held that the Department cannot withhold a refund based on unjust enrichment principles. The decision emphasized that Central Excise law does not permit denial of relief on the basis of unjust enrichment and rejected the need for further reference on the matter. en-us Thu, 15 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72350 The Tribunal dismissed the reference application challenging the correctness of its order and the applicability of the doctrine of unjust enrichment in refund claims under Section 11B of the Central Excises and Salt Act, 1944. Citing established legal principles from various judicial precedents, including the Supreme Court, the Tribunal held that the Department cannot withhold a refund based on unjust enrichment principles. The decision emphasized that Central Excise law does not permit denial of relief on the basis of unjust enrichment and rejected the need for further reference on the matter. Case-Laws Central Excise Thu, 15 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72350