https://www.taxtmi.com/caselaws?id=89269 Refund claims already sanctioned and paid may still be examined under the doctrine of unjust enrichment where the amended statutory scheme expressly incorporates Section 11B. The fact that payment had been made before the 1991 amendment did not, by itself, exclude that inquiry. The Tribunal noted that the amended provision, read with the Supreme Court authority cited in the text, permitted recovery or reassessment of refunds found unsustainable, and that treating the Department's appeal as infructuous would undermine its statutory appellate remedy. The refund was therefore treated as liable to scrutiny under unjust enrichment, and the Department's challenge was not rejected for want of a specific reference in the notice or appeal. en-us Fri, 05 Jun 1998 00:00:00 +0530 Sat, 24 Sep 2011 14:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89269 Refund claims already sanctioned and paid may still be examined under the doctrine of unjust enrichment where the amended statutory scheme expressly incorporates Section 11B. The fact that payment had been made before the 1991 amendment did not, by itself, exclude that inquiry. The Tribunal noted that the amended provision, read with the Supreme Court authority cited in the text, permitted recovery or reassessment of refunds found unsustainable, and that treating the Department's appeal as infructuous would undermine its statutory appellate remedy. The refund was therefore treated as liable to scrutiny under unjust enrichment, and the Department's challenge was not rejected for want of a specific reference in the notice or appeal. Case-Laws Central Excise Fri, 05 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89269