https://www.taxtmi.com/caselaws?id=100895 The Tribunal held that the show cause notice for recovery of refunded duty based on unjust enrichment under Section 11B of the Central Excise Act was invalid. The refund proceedings had concluded before the unjust enrichment provisions applied, rendering the notice unlawful. Additionally, the order of the Assistant Collector dated 20-12-1991, implementing the refund order, was not final and binding to prevent the notice issuance. Consequently, the appeal was allowed, and the impugned order was set aside. en-us Mon, 15 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 16:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100895 The Tribunal held that the show cause notice for recovery of refunded duty based on unjust enrichment under Section 11B of the Central Excise Act was invalid. The refund proceedings had concluded before the unjust enrichment provisions applied, rendering the notice unlawful. Additionally, the order of the Assistant Collector dated 20-12-1991, implementing the refund order, was not final and binding to prevent the notice issuance. Consequently, the appeal was allowed, and the impugned order was set aside. Case-Laws Central Excise Mon, 15 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100895