https://www.taxtmi.com/caselaws?id=89270 Where the statute expressly links refund claims to Section 11B, the doctrine of unjust enrichment applies to refunds covered by that framework, even if the refund was sanctioned and paid before the 1991 amendment. The amended provision also permits such closed refund matters to be examined in departmental appeal, because excluding them would undermine the statutory right of appeal. The legal effect is that a previously paid refund is not beyond scrutiny and must be tested against the unjust enrichment requirement under the governing refund provisions. 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=89270 Where the statute expressly links refund claims to Section 11B, the doctrine of unjust enrichment applies to refunds covered by that framework, even if the refund was sanctioned and paid before the 1991 amendment. The amended provision also permits such closed refund matters to be examined in departmental appeal, because excluding them would undermine the statutory right of appeal. The legal effect is that a previously paid refund is not beyond scrutiny and must be tested against the unjust enrichment requirement under the governing refund provisions. Case-Laws Central Excise Fri, 05 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89270