https://www.taxtmi.com/caselaws?id=90798 Refund admissibility could not be reopened at the Tribunal stage once the original authority's finding allowing the claim had attained finality because it was not challenged in the lower appellate proceedings. The lower appellate authority also found that unjust enrichment did not arise since the goods remained with the claimants, and the Revenue did not dispute that finding before the Tribunal. On these facts, the Revenue's appeals were held not maintainable and were dismissed. en-us Mon, 14 Sep 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90798 Refund admissibility could not be reopened at the Tribunal stage once the original authority's finding allowing the claim had attained finality because it was not challenged in the lower appellate proceedings. The lower appellate authority also found that unjust enrichment did not arise since the goods remained with the claimants, and the Revenue did not dispute that finding before the Tribunal. On these facts, the Revenue's appeals were held not maintainable and were dismissed. Case-Laws Central Excise Mon, 14 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90798