https://www.taxtmi.com/caselaws?id=99536 Refund claims for a period before insertion of the unjust enrichment provision in Section 11B could not be denied on that ground once the Tribunal had finally decided the issue between the same parties. A later show-cause notice raising the same solitary objection was barred by res judicata, and the orders passed pursuant to it could not stand. The rejection orders were therefore set aside and the refund claims restored with consequential relief. en-us Fri, 01 Jun 2001 00:00:00 +0530 Fri, 27 Jan 2012 17:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99536 Refund claims for a period before insertion of the unjust enrichment provision in Section 11B could not be denied on that ground once the Tribunal had finally decided the issue between the same parties. A later show-cause notice raising the same solitary objection was barred by res judicata, and the orders passed pursuant to it could not stand. The rejection orders were therefore set aside and the refund claims restored with consequential relief. Case-Laws Central Excise Fri, 01 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99536