https://www.taxtmi.com/caselaws?id=99445 The Tribunal held that once an order attains finality, the doctrine of unjust enrichment does not apply. Refunds for the period 1-5-1980 to 31-12-1988 were allowed, rejecting the Department's argument based on the amended Section 11B. The Tribunal relied on its own precedent and the Apex Court's decision in Mafatlal Industries, emphasizing that unjust enrichment provisions do not affect finalized orders. The appeals were allowed, directing the Department to make refunds and dismissing others as not pressed. The decision ensures enforcement of finalized orders without applying the amended unjust enrichment provisions. en-us Tue, 30 Jan 2001 00:00:00 +0530 Fri, 27 Jan 2012 13:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99445 The Tribunal held that once an order attains finality, the doctrine of unjust enrichment does not apply. Refunds for the period 1-5-1980 to 31-12-1988 were allowed, rejecting the Department's argument based on the amended Section 11B. The Tribunal relied on its own precedent and the Apex Court's decision in Mafatlal Industries, emphasizing that unjust enrichment provisions do not affect finalized orders. The appeals were allowed, directing the Department to make refunds and dismissing others as not pressed. The decision ensures enforcement of finalized orders without applying the amended unjust enrichment provisions. Case-Laws Central Excise Tue, 30 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99445