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    <title>1991 (6) TMI 136 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal directed Revenue authorities to implement its order within three months, criticizing the initiation of fresh proceedings by the Assistant Collector as unwarranted. The Tribunal dismissed the unjust enrichment arguments raised by Revenue, deeming the refund rejection arbitrary and illegal. The Appellants were favored, with the Tribunal finding the judgments cited by Revenue irrelevant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=81390</link>
      <description>The Tribunal directed Revenue authorities to implement its order within three months, criticizing the initiation of fresh proceedings by the Assistant Collector as unwarranted. The Tribunal dismissed the unjust enrichment arguments raised by Revenue, deeming the refund rejection arbitrary and illegal. The Appellants were favored, with the Tribunal finding the judgments cited by Revenue irrelevant.</description>
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