https://www.taxtmi.com/caselaws?id=85419 The Tribunal dismissed the appeal, affirming that the refund claim was pending and subject to the amended Section 11B, which necessitated crediting the refund amount to the Welfare Fund due to unjust enrichment. The decision emphasized that no refund could be granted contrary to the amended provisions, regardless of prior communications or orders. en-us Mon, 25 Mar 1996 00:00:00 +0530 Thu, 04 Aug 2011 18:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85419 The Tribunal dismissed the appeal, affirming that the refund claim was pending and subject to the amended Section 11B, which necessitated crediting the refund amount to the Welfare Fund due to unjust enrichment. The decision emphasized that no refund could be granted contrary to the amended provisions, regardless of prior communications or orders. Case-Laws Central Excise Mon, 25 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85419