https://www.taxtmi.com/caselaws?id=94190 Classification of decorative laminated sheets required fresh examination because the authorities did not assess whether the goods matched the Tribunal decisions relied on, including their manufacture, composition and use. The refund time-bar objection also needed reconsideration since the appellants claimed payment under protest and the protest records had to be examined for substantial compliance with Rule 233B. The doctrine of unjust enrichment remained applicable to the pending refund claims and could not be disregarded. The impugned orders were therefore unsustainable and the matter was remanded for fresh decision on classification, limitation, protest and unjust enrichment in accordance with law. en-us Thu, 19 Nov 1998 00:00:00 +0530 Sat, 19 Nov 2011 16:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94190 Classification of decorative laminated sheets required fresh examination because the authorities did not assess whether the goods matched the Tribunal decisions relied on, including their manufacture, composition and use. The refund time-bar objection also needed reconsideration since the appellants claimed payment under protest and the protest records had to be examined for substantial compliance with Rule 233B. The doctrine of unjust enrichment remained applicable to the pending refund claims and could not be disregarded. The impugned orders were therefore unsustainable and the matter was remanded for fresh decision on classification, limitation, protest and unjust enrichment in accordance with law. Case-Laws Central Excise Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94190