https://www.taxtmi.com/caselaws?id=81822 The Tribunal dismissed the Department's appeals against the Collector of Central Excise (Appeals) order, which granted a refund to the Respondents. The Department's argument on unjust enrichment was rejected, emphasizing that the State must refund money collected without legal authority. The Tribunal cited legal precedents and established principles, stating that the Department failed to provide sufficient legal basis for their argument. The appeals were dismissed, affirming the refund entitlement of the Respondents under Section 11B of the Act. en-us Wed, 11 Mar 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:20:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81822 The Tribunal dismissed the Department's appeals against the Collector of Central Excise (Appeals) order, which granted a refund to the Respondents. The Department's argument on unjust enrichment was rejected, emphasizing that the State must refund money collected without legal authority. The Tribunal cited legal precedents and established principles, stating that the Department failed to provide sufficient legal basis for their argument. The appeals were dismissed, affirming the refund entitlement of the Respondents under Section 11B of the Act. Case-Laws Central Excise Wed, 11 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81822