https://www.taxtmi.com/caselaws?id=85476 The Tribunal upheld the order-in-appeal, ruling that the refund, once paid, could not be subject to the amended provision on unjust enrichment. The decision was based on the specific timing of the refund payment and the absence of the refunded amount with the department. The appeal challenging the application of the amended provision was dismissed, with the Tribunal emphasizing that the provisions in force at the time of payment regulated refunds already paid before the amendment. en-us Mon, 27 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 12:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85476 The Tribunal upheld the order-in-appeal, ruling that the refund, once paid, could not be subject to the amended provision on unjust enrichment. The decision was based on the specific timing of the refund payment and the absence of the refunded amount with the department. The appeal challenging the application of the amended provision was dismissed, with the Tribunal emphasizing that the provisions in force at the time of payment regulated refunds already paid before the amendment. Case-Laws Customs Mon, 27 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85476