https://www.taxtmi.com/caselaws?id=80343 The Tribunal dismissed the stay application filed by the Collector against an impugned order-in-appeal concerning the classification of paper-based decorative laminated sheets and industrial laminated sheets. The Tribunal upheld the classification determined by the Collector and set aside the rejection of the refund claim for duty paid on products based on unjust enrichment, emphasizing that quasi-judicial authorities do not have the power to deny a refund on such grounds without specific legislative provisions. Various legal sources were cited to support the Tribunal's conclusions. en-us Fri, 16 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80343 The Tribunal dismissed the stay application filed by the Collector against an impugned order-in-appeal concerning the classification of paper-based decorative laminated sheets and industrial laminated sheets. The Tribunal upheld the classification determined by the Collector and set aside the rejection of the refund claim for duty paid on products based on unjust enrichment, emphasizing that quasi-judicial authorities do not have the power to deny a refund on such grounds without specific legislative provisions. Various legal sources were cited to support the Tribunal's conclusions. Case-Laws Central Excise Fri, 16 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80343