https://www.taxtmi.com/caselaws?id=84901 An amended unjust enrichment rule could not be used to defeat a refund claim where the refund had already been sanctioned and paid before the Central Excises & Customs Laws (Amendment) Act, 1991 came into force. On those facts, the amendment had no retrospective operation over a completed refund, so the refund could not be reopened on the ground of unjust enrichment. The Revenue's challenge therefore failed. en-us Thu, 21 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84901 An amended unjust enrichment rule could not be used to defeat a refund claim where the refund had already been sanctioned and paid before the Central Excises & Customs Laws (Amendment) Act, 1991 came into force. On those facts, the amendment had no retrospective operation over a completed refund, so the refund could not be reopened on the ground of unjust enrichment. The Revenue's challenge therefore failed. Case-Laws Central Excise Thu, 21 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84901