https://www.taxtmi.com/caselaws?id=76360 The court directed the respondents to process the pending refund application within three months in accordance with the law. The petitioner's request for a refund of extra duty collected as per the CEGAT order was based on the specific customs notification benefiting the goods. The court emphasized the need to fill the unjust enrichment form for the refund process and highlighted the application of Section 11B of the Central Excise Act, requiring compliance with the doctrine of unjust enrichment and restitution before granting any refund, even with a Tribunal order in favor of the petitioner. en-us Wed, 16 Sep 2009 00:00:00 +0530 Tue, 22 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76360 The court directed the respondents to process the pending refund application within three months in accordance with the law. The petitioner's request for a refund of extra duty collected as per the CEGAT order was based on the specific customs notification benefiting the goods. The court emphasized the need to fill the unjust enrichment form for the refund process and highlighted the application of Section 11B of the Central Excise Act, requiring compliance with the doctrine of unjust enrichment and restitution before granting any refund, even with a Tribunal order in favor of the petitioner. Case-Laws Central Excise Wed, 16 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76360